FAC Explorer

Audit 387867

FY End
2025-06-30
Total Expended
$936,137
Findings
1
Programs
2
Organization: Appalcart (NC)
Year: 2025 Accepted: 2026-02-18
Auditor: COMBS TENNANT & CARPENTER PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1174173 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $5,091 Yes 0
20.527 PUBLIC TRANSPORTATION EMERGENCY RELIEF PROGRAM $2,029 Yes 0

Contacts

Name Title Type
SFPGWFL5HLB7 Judy Arwood Auditee
8282971300 Brady Combs Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of Federal and State awards (SEFSA) includes the Federal and State grant activity of AppalCART under the programs of the federal government and the State of North Carolina for the year ended June 30, 2025. The information in this SEFSA is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act. Because the Schedule presents only a selected portion of the operations of AppalCART, it is not intended to and does not present the financial position, changes in net position, or cash flows of AppalCART.
Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
AppalCART has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Criteria: Per 2 CFR 200.512 (Reporting on Audit Results), the auditee must submit the single audit reporting package to the Federal Audit Clearinghouse (FAC) within 30 days after receipt of the auditor’s report, or nine months after the end of the auditee’s fiscal year, whichever is earlier. Condition: For the fiscal year ending June 30, 2024 the auditee's reporting package was submitted to the Federal Audit Clearinghouse on November 13, 2025, which is 317 days past the required due date. Effect: Untimely submission constitutes noncompliance with federal reporting requirements which can impair federal oversight and increase the risk of enforcement actions, such as heightened monitoring, restrictions on future funding, or other administrative remedies deemed appropriate by awarding agencies. Cause: Insufficient procedures to ensure submission was accepted and finalized. Recommendation: Procedures should be updated to include report acceptance confirmation by the Federal Audit Clearinghouse. Views of Responsible Officials: AppalCART agrees with this finding. Finance procedures will be updated to include recommended submission confirmation which will be implemented immediately.