FAC Explorer

Audit 392341

FY End
2025-06-30
Total Expended
$2.16M
Findings
5
Programs
1
Organization: Council on Social Work Education, Inc. (VA)
Year: 2025 Accepted: 2026-03-17
Auditor: GELMAN ROSENBERG & FREEDMAN

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1180671 2025-003 Material Weakness Yes L
1180672 2025-003 Material Weakness Yes L
1180673 2025-003 Material Weakness Yes L
1180674 2025-003 Material Weakness Yes L
1180675 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $205,820 Yes 1

Contacts

Name Title Type
HA7FH2L1Z2A3 Tajuana Smith Auditee
7035192064 Susan Colladay Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the Federal grant activity of the Council under programs of the United States Government for the year ended June 30, 2025. Information on the SEFA is presented in accordance with the requirements in Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The SEFA presents only a selected portion of the operations of the Council; accordingly, it is not intended to and does not present the financial position, change in net assets, or cash flows of the Council.
Expenditures on the SEFA 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. The Council has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance. The Council calculates indirect costs in accordance with budgeted amounts included in its grant agreements.

Finding Details

Finding 2025-003
Finding 2025-003: Schedule of Expenditures of Federal Awards (Significant Deficiency) Information on the Federal Program: 93.243 - U.S. Department of Health and Human Services. See Finding 2025-002. Finding 2024-003 is a significant deficiency in internal control over compliance in addition to noncompliance related to the Reporting compliance area. There were no questioned costs related to the preparation of the SEFA. This is a repeat finding.Finding 2025-002: Schedule of Expenditures of Federal Awards (Significant Deficiency) Criteria or Specific Requirement: Management is responsible for the complete and fair presentation of the financial statements, including any supplementary information that is presented in relation to the financial statements, such as the Schedule of Expenditures of Federal Awards (SEFA). Also, in accordance with 2 CFR Section 200.510 (b)(2), the Council is required to include all direct and pass-through Federal awards expended during the fiscal year in the SEFA. Condition: During the audit, it was noted that pass-through awards from American Academy of Addiction Psychiatry totaling $240,938 for the year ended June 30, 2025, had not been included on the SEFA. In addition, certain adjustments were made to the initial SEFA that was provided. As a result, management provided a revised SEFA after audit testing had begun. Cause: Since this is a repeat finding, the omission of the pass-through awards appears to be an oversight due to the transition in the finance team. However, the adjustments made to the SEFA are related to Finding 2025-001. Effect or Potential Effect: The SEFA was missing Federal expenditures of $240,938 at the start of the audit. The expenditures in the SEFA were adjusted due to the issues with account reconciliations per Finding 2025-001. When the SEFA is not accurately prepared, it could have an effect on the auditor's determination of major programs and on the auditor's sample selections.Recommendation: We recommend that the Council enhance its procedures related to the preparation of the SEFA to ensure all required amounts are included. Repeat Finding: This is a repeat finding.