FAC Explorer

Audit 365647

FY End
2024-06-30
Total Expended
$1.01M
Findings
10
Programs
2
Organization: Pro Bono Resource Center of Maryland, Inc. (MD)
Year: 2024 Accepted: 2025-09-04
Auditor: Jones Maresca & McElwaney P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
575640 2024-001 Significant Deficiency - B
575641 2024-001 Significant Deficiency - B
575642 2024-001 Significant Deficiency - B
575643 2024-001 Significant Deficiency - B
575644 2024-001 Significant Deficiency - B
1152082 2024-001 Significant Deficiency - B
1152083 2024-001 Significant Deficiency - B
1152084 2024-001 Significant Deficiency - B
1152085 2024-001 Significant Deficiency - B
1152086 2024-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $331,421 Yes 1
21.026 Homeowner Assistance Fund $85,577 - 0

Contacts

Name Title Type
LQ43EQYKMVK4 Ms. Sharon Goldsmith Auditee
4108379379 Sean McElwaney Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – BASIS OF PRESENTATION Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein, certain types of expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Pro Bono Resource Center of Maryland, Inc. (the “Center”) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center.
Title: NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein, certain types of expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein, certain types of expenses are not allowable or are limited as to reimbursement.
Title: NOTE C - INDIRECT COST RATE Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein, certain types of expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding No. 2024-001: Time and Effort reporting Federal agency : Department of the Treasury Assistance Listing Number: 21.027 Federal Program: COVID-19 Coronavirus State and Local Recovery Funds Type of Finding: Significant Deficiency Condition: For 5 of 40 payroll disbursements selected for testing, the dollar amount associated with the actual hours charged to the grant exceeded the hours incurred per the corresponding time and effort reports. Criteria: 2 CFR 200.62 Internal control over compliance requirements for federal awards requires processes to be implemented to provide reasonable assurance regarding the achievement of program objectives. Cause: With respect to time and effort, internal controls implemented by the Center over time and effort were not fully effective and as a result the Center over charged this grant. Effect: Expenditures may be charged to grant accounts that are not allowable. Repeat Finding: No Known Questioned Costs: $2,598 Recommendations: We recommend the Center review its time and effort procedures to ensure that proper hours are reported and hours charged do not exceed those reported as actual hours worked per the time and effort report. The Center should promptly make adjustments when hours charged exceed time and effort report. Lastly, we recommend the Center perform a “spot check” of time and effort report on a sample basis to ensure that procedures have been implemented. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Finding 2024-001
Finding No. 2024-001: Time and Effort reporting Federal agency : Department of the Treasury Assistance Listing Number: 21.027 Federal Program: COVID-19 Coronavirus State and Local Recovery Funds Type of Finding: Significant Deficiency Condition: For 5 of 40 payroll disbursements selected for testing, the dollar amount associated with the actual hours charged to the grant exceeded the hours incurred per the corresponding time and effort reports. Criteria: 2 CFR 200.62 Internal control over compliance requirements for federal awards requires processes to be implemented to provide reasonable assurance regarding the achievement of program objectives. Cause: With respect to time and effort, internal controls implemented by the Center over time and effort were not fully effective and as a result the Center over charged this grant. Effect: Expenditures may be charged to grant accounts that are not allowable. Repeat Finding: No Known Questioned Costs: $2,598 Recommendations: We recommend the Center review its time and effort procedures to ensure that proper hours are reported and hours charged do not exceed those reported as actual hours worked per the time and effort report. The Center should promptly make adjustments when hours charged exceed time and effort report. Lastly, we recommend the Center perform a “spot check” of time and effort report on a sample basis to ensure that procedures have been implemented. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Finding 2024-001
Finding No. 2024-001: Time and Effort reporting Federal agency : Department of the Treasury Assistance Listing Number: 21.027 Federal Program: COVID-19 Coronavirus State and Local Recovery Funds Type of Finding: Significant Deficiency Condition: For 5 of 40 payroll disbursements selected for testing, the dollar amount associated with the actual hours charged to the grant exceeded the hours incurred per the corresponding time and effort reports. Criteria: 2 CFR 200.62 Internal control over compliance requirements for federal awards requires processes to be implemented to provide reasonable assurance regarding the achievement of program objectives. Cause: With respect to time and effort, internal controls implemented by the Center over time and effort were not fully effective and as a result the Center over charged this grant. Effect: Expenditures may be charged to grant accounts that are not allowable. Repeat Finding: No Known Questioned Costs: $2,598 Recommendations: We recommend the Center review its time and effort procedures to ensure that proper hours are reported and hours charged do not exceed those reported as actual hours worked per the time and effort report. The Center should promptly make adjustments when hours charged exceed time and effort report. Lastly, we recommend the Center perform a “spot check” of time and effort report on a sample basis to ensure that procedures have been implemented. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Finding 2024-001
Finding No. 2024-001: Time and Effort reporting Federal agency : Department of the Treasury Assistance Listing Number: 21.027 Federal Program: COVID-19 Coronavirus State and Local Recovery Funds Type of Finding: Significant Deficiency Condition: For 5 of 40 payroll disbursements selected for testing, the dollar amount associated with the actual hours charged to the grant exceeded the hours incurred per the corresponding time and effort reports. Criteria: 2 CFR 200.62 Internal control over compliance requirements for federal awards requires processes to be implemented to provide reasonable assurance regarding the achievement of program objectives. Cause: With respect to time and effort, internal controls implemented by the Center over time and effort were not fully effective and as a result the Center over charged this grant. Effect: Expenditures may be charged to grant accounts that are not allowable. Repeat Finding: No Known Questioned Costs: $2,598 Recommendations: We recommend the Center review its time and effort procedures to ensure that proper hours are reported and hours charged do not exceed those reported as actual hours worked per the time and effort report. The Center should promptly make adjustments when hours charged exceed time and effort report. Lastly, we recommend the Center perform a “spot check” of time and effort report on a sample basis to ensure that procedures have been implemented. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Finding 2024-001
Finding No. 2024-001: Time and Effort reporting Federal agency : Department of the Treasury Assistance Listing Number: 21.027 Federal Program: COVID-19 Coronavirus State and Local Recovery Funds Type of Finding: Significant Deficiency Condition: For 5 of 40 payroll disbursements selected for testing, the dollar amount associated with the actual hours charged to the grant exceeded the hours incurred per the corresponding time and effort reports. Criteria: 2 CFR 200.62 Internal control over compliance requirements for federal awards requires processes to be implemented to provide reasonable assurance regarding the achievement of program objectives. Cause: With respect to time and effort, internal controls implemented by the Center over time and effort were not fully effective and as a result the Center over charged this grant. Effect: Expenditures may be charged to grant accounts that are not allowable. Repeat Finding: No Known Questioned Costs: $2,598 Recommendations: We recommend the Center review its time and effort procedures to ensure that proper hours are reported and hours charged do not exceed those reported as actual hours worked per the time and effort report. The Center should promptly make adjustments when hours charged exceed time and effort report. Lastly, we recommend the Center perform a “spot check” of time and effort report on a sample basis to ensure that procedures have been implemented. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Finding 2024-001
Finding No. 2024-001: Time and Effort reporting Federal agency : Department of the Treasury Assistance Listing Number: 21.027 Federal Program: COVID-19 Coronavirus State and Local Recovery Funds Type of Finding: Significant Deficiency Condition: For 5 of 40 payroll disbursements selected for testing, the dollar amount associated with the actual hours charged to the grant exceeded the hours incurred per the corresponding time and effort reports. Criteria: 2 CFR 200.62 Internal control over compliance requirements for federal awards requires processes to be implemented to provide reasonable assurance regarding the achievement of program objectives. Cause: With respect to time and effort, internal controls implemented by the Center over time and effort were not fully effective and as a result the Center over charged this grant. Effect: Expenditures may be charged to grant accounts that are not allowable. Repeat Finding: No Known Questioned Costs: $2,598 Recommendations: We recommend the Center review its time and effort procedures to ensure that proper hours are reported and hours charged do not exceed those reported as actual hours worked per the time and effort report. The Center should promptly make adjustments when hours charged exceed time and effort report. Lastly, we recommend the Center perform a “spot check” of time and effort report on a sample basis to ensure that procedures have been implemented. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Finding 2024-001
Finding No. 2024-001: Time and Effort reporting Federal agency : Department of the Treasury Assistance Listing Number: 21.027 Federal Program: COVID-19 Coronavirus State and Local Recovery Funds Type of Finding: Significant Deficiency Condition: For 5 of 40 payroll disbursements selected for testing, the dollar amount associated with the actual hours charged to the grant exceeded the hours incurred per the corresponding time and effort reports. Criteria: 2 CFR 200.62 Internal control over compliance requirements for federal awards requires processes to be implemented to provide reasonable assurance regarding the achievement of program objectives. Cause: With respect to time and effort, internal controls implemented by the Center over time and effort were not fully effective and as a result the Center over charged this grant. Effect: Expenditures may be charged to grant accounts that are not allowable. Repeat Finding: No Known Questioned Costs: $2,598 Recommendations: We recommend the Center review its time and effort procedures to ensure that proper hours are reported and hours charged do not exceed those reported as actual hours worked per the time and effort report. The Center should promptly make adjustments when hours charged exceed time and effort report. Lastly, we recommend the Center perform a “spot check” of time and effort report on a sample basis to ensure that procedures have been implemented. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Finding 2024-001
Finding No. 2024-001: Time and Effort reporting Federal agency : Department of the Treasury Assistance Listing Number: 21.027 Federal Program: COVID-19 Coronavirus State and Local Recovery Funds Type of Finding: Significant Deficiency Condition: For 5 of 40 payroll disbursements selected for testing, the dollar amount associated with the actual hours charged to the grant exceeded the hours incurred per the corresponding time and effort reports. Criteria: 2 CFR 200.62 Internal control over compliance requirements for federal awards requires processes to be implemented to provide reasonable assurance regarding the achievement of program objectives. Cause: With respect to time and effort, internal controls implemented by the Center over time and effort were not fully effective and as a result the Center over charged this grant. Effect: Expenditures may be charged to grant accounts that are not allowable. Repeat Finding: No Known Questioned Costs: $2,598 Recommendations: We recommend the Center review its time and effort procedures to ensure that proper hours are reported and hours charged do not exceed those reported as actual hours worked per the time and effort report. The Center should promptly make adjustments when hours charged exceed time and effort report. Lastly, we recommend the Center perform a “spot check” of time and effort report on a sample basis to ensure that procedures have been implemented. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Finding 2024-001
Finding No. 2024-001: Time and Effort reporting Federal agency : Department of the Treasury Assistance Listing Number: 21.027 Federal Program: COVID-19 Coronavirus State and Local Recovery Funds Type of Finding: Significant Deficiency Condition: For 5 of 40 payroll disbursements selected for testing, the dollar amount associated with the actual hours charged to the grant exceeded the hours incurred per the corresponding time and effort reports. Criteria: 2 CFR 200.62 Internal control over compliance requirements for federal awards requires processes to be implemented to provide reasonable assurance regarding the achievement of program objectives. Cause: With respect to time and effort, internal controls implemented by the Center over time and effort were not fully effective and as a result the Center over charged this grant. Effect: Expenditures may be charged to grant accounts that are not allowable. Repeat Finding: No Known Questioned Costs: $2,598 Recommendations: We recommend the Center review its time and effort procedures to ensure that proper hours are reported and hours charged do not exceed those reported as actual hours worked per the time and effort report. The Center should promptly make adjustments when hours charged exceed time and effort report. Lastly, we recommend the Center perform a “spot check” of time and effort report on a sample basis to ensure that procedures have been implemented. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Finding 2024-001
Finding No. 2024-001: Time and Effort reporting Federal agency : Department of the Treasury Assistance Listing Number: 21.027 Federal Program: COVID-19 Coronavirus State and Local Recovery Funds Type of Finding: Significant Deficiency Condition: For 5 of 40 payroll disbursements selected for testing, the dollar amount associated with the actual hours charged to the grant exceeded the hours incurred per the corresponding time and effort reports. Criteria: 2 CFR 200.62 Internal control over compliance requirements for federal awards requires processes to be implemented to provide reasonable assurance regarding the achievement of program objectives. Cause: With respect to time and effort, internal controls implemented by the Center over time and effort were not fully effective and as a result the Center over charged this grant. Effect: Expenditures may be charged to grant accounts that are not allowable. Repeat Finding: No Known Questioned Costs: $2,598 Recommendations: We recommend the Center review its time and effort procedures to ensure that proper hours are reported and hours charged do not exceed those reported as actual hours worked per the time and effort report. The Center should promptly make adjustments when hours charged exceed time and effort report. Lastly, we recommend the Center perform a “spot check” of time and effort report on a sample basis to ensure that procedures have been implemented. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan