FAC Explorer

Audit 43250

FY End
2022-09-30
Total Expended
$1.67M
Findings
4
Programs
6
Organization: Center for Accessible Living, Inc. (KY)
Year: 2022 Accepted: 2023-06-28
Auditor: Deming Malone Livesay & Ostroff

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49990 2022-001 Significant Deficiency Yes L
49991 2022-001 Significant Deficiency Yes L
626432 2022-001 Significant Deficiency Yes L
626433 2022-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
96.008 Social Security - Work Incentives Planning and Assistance Program $288,141 - 0
84.235 Rehabilitation Services Demonstration and Training Programs $152,414 - 0
14.218 Community Development Block Grants/entitlement Grants $151,275 - 0
93.369 Acl Independent Living State Grants $138,356 - 0
93.432 Acl Centers for Independent Living $126,481 Yes 1
93.630 Developmental Disabilities Basic Support and Advocacy Grants $65,855 - 0

Contacts

Name Title Type
MBLCCQGZP9EP Michael Markiewicz Auditee
5025896620 Melinda Heck Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Center for Accessible Living, Inc., under programs of the federal government for the year ended September 30, 2022. 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 Center for Accessible Living, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Center for Accessible Living, Inc. Note 2. Summary of Significant Accounting Policies 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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding No. 2022-001: Significant Deficiency: Criteria: The Center is required to file the Uniform Guidance Audit within nine months of the year end of the Organization. Statement of Condition: The Uniform Guidance Audit for September 30, 2021 was completed and accepted by the Federal Clearinghouse on March 31, 2023, which is more than nine months after the year end due date of June 30, 2022. Cause of Condition: Due to the late completion of the September 30, 2018 through September 30, 2021 audits, the management staff had fallen behind on the annual audit preparedness, which was compounded by the COVID-19 pandemic and requirements to work remotely. Effect of Condition: The effect is that the compliance requirement to file timely with the Federal Clearinghouse was not met. Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse. Identification of Repeat Finding: The finding is a repeat of the finding noted in the audit for September 30, 2021 as finding 2021-001. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.
Finding 2022-001
Finding No. 2022-001: Significant Deficiency: Criteria: The Center is required to file the Uniform Guidance Audit within nine months of the year end of the Organization. Statement of Condition: The Uniform Guidance Audit for September 30, 2021 was completed and accepted by the Federal Clearinghouse on March 31, 2023, which is more than nine months after the year end due date of June 30, 2022. Cause of Condition: Due to the late completion of the September 30, 2018 through September 30, 2021 audits, the management staff had fallen behind on the annual audit preparedness, which was compounded by the COVID-19 pandemic and requirements to work remotely. Effect of Condition: The effect is that the compliance requirement to file timely with the Federal Clearinghouse was not met. Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse. Identification of Repeat Finding: The finding is a repeat of the finding noted in the audit for September 30, 2021 as finding 2021-001. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.
Finding 2022-001
Finding No. 2022-001: Significant Deficiency: Criteria: The Center is required to file the Uniform Guidance Audit within nine months of the year end of the Organization. Statement of Condition: The Uniform Guidance Audit for September 30, 2021 was completed and accepted by the Federal Clearinghouse on March 31, 2023, which is more than nine months after the year end due date of June 30, 2022. Cause of Condition: Due to the late completion of the September 30, 2018 through September 30, 2021 audits, the management staff had fallen behind on the annual audit preparedness, which was compounded by the COVID-19 pandemic and requirements to work remotely. Effect of Condition: The effect is that the compliance requirement to file timely with the Federal Clearinghouse was not met. Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse. Identification of Repeat Finding: The finding is a repeat of the finding noted in the audit for September 30, 2021 as finding 2021-001. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.
Finding 2022-001
Finding No. 2022-001: Significant Deficiency: Criteria: The Center is required to file the Uniform Guidance Audit within nine months of the year end of the Organization. Statement of Condition: The Uniform Guidance Audit for September 30, 2021 was completed and accepted by the Federal Clearinghouse on March 31, 2023, which is more than nine months after the year end due date of June 30, 2022. Cause of Condition: Due to the late completion of the September 30, 2018 through September 30, 2021 audits, the management staff had fallen behind on the annual audit preparedness, which was compounded by the COVID-19 pandemic and requirements to work remotely. Effect of Condition: The effect is that the compliance requirement to file timely with the Federal Clearinghouse was not met. Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse. Identification of Repeat Finding: The finding is a repeat of the finding noted in the audit for September 30, 2021 as finding 2021-001. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.