FAC Explorer

Audit 38665

FY End
2022-12-31
Total Expended
$1.63M
Findings
4
Programs
7
Organization: Npower Inc. (NY)
Year: 2022 Accepted: 2023-09-23
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43881 2022-001 Significant Deficiency - CL
43882 2022-001 Significant Deficiency - CL
620323 2022-001 Significant Deficiency - CL
620324 2022-001 Significant Deficiency - CL

Programs

ALN Program Spent Major Findings
97.127 Cybersecurity Education and Training Assistance Program (cetap) $365,430 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $317,707 Yes 1
17.207 Employment Service/wagner-Peyser Funded Activities $124,095 - 0
17.285 Apprenticeship USA Grants $43,682 - 0
17.278 Wioa Dislocated Worker Formula Grants $37,500 - 0
17.258 Wioa Adult Program $37,500 - 0
17.259 Wioa Youth Activities $37,500 - 0

Contacts

Name Title Type
ZASLC8LXFCC7 Tom Sussman Auditee
2125647010 Ellen Labita, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of NPower Inc. (the Organization) under programs of the federal government for the year ended December 31, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Organization, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of the Organization. Expenditures reported on 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 expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate for federal awards under the Uniform Guidance.

Finding Details

Finding 2022-001
Finding 2022-001 - Segregation of Duties (Internal Control over Compliance) ALN Nos.: 97.127 - Cybersecurity Education and Training Assistance Program (CETAP) and 21.027 - COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: January 1, 2022 - December 31, 2022 Federal Agencies: United States Department of Homeland Security and United States Department of Treasury Pass Through Entity: Mayor?s Office of Employment Development ? Baltimore for ALN 21.027 Criteria: Management is responsible for controls over review of drawdown requests and reporting. Condition/Context: The individual preparing the drawdown request and reporting is the same individual that submits the documents. Cause: The size of the Organization does not allow for proper segregation of duties for drawdown requests and reporting. Effect: Errors in the drawdown requests and reporting may occur and not be detected within a timely period. Questioned Costs: None. Recommendation: The Organization should develop an internal control process for proper preparation and review of the required drawdown requests and reporting. Views of Responsible Officials: Management agrees with the recommendation and plans to put in place an internal control process.
Finding 2022-001
Finding 2022-001 - Segregation of Duties (Internal Control over Compliance) ALN Nos.: 97.127 - Cybersecurity Education and Training Assistance Program (CETAP) and 21.027 - COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: January 1, 2022 - December 31, 2022 Federal Agencies: United States Department of Homeland Security and United States Department of Treasury Pass Through Entity: Mayor?s Office of Employment Development ? Baltimore for ALN 21.027 Criteria: Management is responsible for controls over review of drawdown requests and reporting. Condition/Context: The individual preparing the drawdown request and reporting is the same individual that submits the documents. Cause: The size of the Organization does not allow for proper segregation of duties for drawdown requests and reporting. Effect: Errors in the drawdown requests and reporting may occur and not be detected within a timely period. Questioned Costs: None. Recommendation: The Organization should develop an internal control process for proper preparation and review of the required drawdown requests and reporting. Views of Responsible Officials: Management agrees with the recommendation and plans to put in place an internal control process.
Finding 2022-001
Finding 2022-001 - Segregation of Duties (Internal Control over Compliance) ALN Nos.: 97.127 - Cybersecurity Education and Training Assistance Program (CETAP) and 21.027 - COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: January 1, 2022 - December 31, 2022 Federal Agencies: United States Department of Homeland Security and United States Department of Treasury Pass Through Entity: Mayor?s Office of Employment Development ? Baltimore for ALN 21.027 Criteria: Management is responsible for controls over review of drawdown requests and reporting. Condition/Context: The individual preparing the drawdown request and reporting is the same individual that submits the documents. Cause: The size of the Organization does not allow for proper segregation of duties for drawdown requests and reporting. Effect: Errors in the drawdown requests and reporting may occur and not be detected within a timely period. Questioned Costs: None. Recommendation: The Organization should develop an internal control process for proper preparation and review of the required drawdown requests and reporting. Views of Responsible Officials: Management agrees with the recommendation and plans to put in place an internal control process.
Finding 2022-001
Finding 2022-001 - Segregation of Duties (Internal Control over Compliance) ALN Nos.: 97.127 - Cybersecurity Education and Training Assistance Program (CETAP) and 21.027 - COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: January 1, 2022 - December 31, 2022 Federal Agencies: United States Department of Homeland Security and United States Department of Treasury Pass Through Entity: Mayor?s Office of Employment Development ? Baltimore for ALN 21.027 Criteria: Management is responsible for controls over review of drawdown requests and reporting. Condition/Context: The individual preparing the drawdown request and reporting is the same individual that submits the documents. Cause: The size of the Organization does not allow for proper segregation of duties for drawdown requests and reporting. Effect: Errors in the drawdown requests and reporting may occur and not be detected within a timely period. Questioned Costs: None. Recommendation: The Organization should develop an internal control process for proper preparation and review of the required drawdown requests and reporting. Views of Responsible Officials: Management agrees with the recommendation and plans to put in place an internal control process.