FAC Explorer

Audit 47144

FY End
2022-06-30
Total Expended
$1.33M
Findings
6
Programs
13
Organization: Shiloh Neighborhood Development Corporation (OH)
Year: 2022 Accepted: 2023-04-05
Auditor: Denning Downey and Associates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46430 2022-004 Significant Deficiency - I
46431 2022-004 Significant Deficiency - I
46432 2022-004 Significant Deficiency - I
622872 2022-004 Significant Deficiency - I
622873 2022-004 Significant Deficiency - I
622874 2022-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $104,475 - 0
93.301 Small Rural Hospital Improvement Grant Program $44,680 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $37,991 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $37,198 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $24,191 Yes 1
93.069 Public Health Emergency Preparedness $15,662 - 0
10.664 Cooperative Forestry Assistance $15,000 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $8,157 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $6,560 - 0
97.042 Emergency Management Performance Grants $6,519 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $4,027 - 0
93.268 Immunization Cooperative Agreements $2,602 - 0
10.558 Child and Adult Care Food Program $76 - 0

Contacts

Name Title Type
XXXXXXXXXXXX Jayci Lamphere Auditee
4065572760 Robert Denning Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation and Significant Accounting PoliciesThe accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of Garfield County, Montana. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedule presents only a selected portion of the operations of Garfield County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Garfield County. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of the basic financial statements.Expenditures reported on the Schedule are reported on the modified 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 Garfield County has elected not to use the 10 percent de Mini is indirect cost rate asprovided in Sec. 200.414 Indirect Costs under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-004
2022-004 Procurement, Suspension and Debarment Policies CFDA Title: Formula Grants for Rural Areas CFDA Number: 20.509 Federal Award Number: 2022 Federal Agency: U.S. Department of Transportation Pass-through Entity: Montana Department of Transportation Condition: We noted the County did not have procurement, suspension and debarment policies. Context: As part of the testing of the federal major program, we requested the policies for review and documentation. Criteria: OMB Compliance Supplement for Program 20.509 Formula Grants for Rural Areas requires Procurement policy and Suspension and Debarment Policy to ensure compliance with federal requirements. Effect: An internal control weakness was noted in that the policies were not established. Cause: The County had not established the policies. Recommendation: The County should establish a procurement policy and a suspension and debarment policy in accordance with the OMB Compliance Supplement to ensure compliance with the federal Procurement and Suspension and Debarement.
Finding 2022-004
2022-004 Procurement, Suspension and Debarment Policies CFDA Title: Formula Grants for Rural Areas CFDA Number: 20.509 Federal Award Number: 2022 Federal Agency: U.S. Department of Transportation Pass-through Entity: Montana Department of Transportation Condition: We noted the County did not have procurement, suspension and debarment policies. Context: As part of the testing of the federal major program, we requested the policies for review and documentation. Criteria: OMB Compliance Supplement for Program 20.509 Formula Grants for Rural Areas requires Procurement policy and Suspension and Debarment Policy to ensure compliance with federal requirements. Effect: An internal control weakness was noted in that the policies were not established. Cause: The County had not established the policies. Recommendation: The County should establish a procurement policy and a suspension and debarment policy in accordance with the OMB Compliance Supplement to ensure compliance with the federal Procurement and Suspension and Debarement.
Finding 2022-004
2022-004 Procurement, Suspension and Debarment Policies CFDA Title: Formula Grants for Rural Areas CFDA Number: 20.509 Federal Award Number: 2022 Federal Agency: U.S. Department of Transportation Pass-through Entity: Montana Department of Transportation Condition: We noted the County did not have procurement, suspension and debarment policies. Context: As part of the testing of the federal major program, we requested the policies for review and documentation. Criteria: OMB Compliance Supplement for Program 20.509 Formula Grants for Rural Areas requires Procurement policy and Suspension and Debarment Policy to ensure compliance with federal requirements. Effect: An internal control weakness was noted in that the policies were not established. Cause: The County had not established the policies. Recommendation: The County should establish a procurement policy and a suspension and debarment policy in accordance with the OMB Compliance Supplement to ensure compliance with the federal Procurement and Suspension and Debarement.
Finding 2022-004
2022-004 Procurement, Suspension and Debarment Policies CFDA Title: Formula Grants for Rural Areas CFDA Number: 20.509 Federal Award Number: 2022 Federal Agency: U.S. Department of Transportation Pass-through Entity: Montana Department of Transportation Condition: We noted the County did not have procurement, suspension and debarment policies. Context: As part of the testing of the federal major program, we requested the policies for review and documentation. Criteria: OMB Compliance Supplement for Program 20.509 Formula Grants for Rural Areas requires Procurement policy and Suspension and Debarment Policy to ensure compliance with federal requirements. Effect: An internal control weakness was noted in that the policies were not established. Cause: The County had not established the policies. Recommendation: The County should establish a procurement policy and a suspension and debarment policy in accordance with the OMB Compliance Supplement to ensure compliance with the federal Procurement and Suspension and Debarement.
Finding 2022-004
2022-004 Procurement, Suspension and Debarment Policies CFDA Title: Formula Grants for Rural Areas CFDA Number: 20.509 Federal Award Number: 2022 Federal Agency: U.S. Department of Transportation Pass-through Entity: Montana Department of Transportation Condition: We noted the County did not have procurement, suspension and debarment policies. Context: As part of the testing of the federal major program, we requested the policies for review and documentation. Criteria: OMB Compliance Supplement for Program 20.509 Formula Grants for Rural Areas requires Procurement policy and Suspension and Debarment Policy to ensure compliance with federal requirements. Effect: An internal control weakness was noted in that the policies were not established. Cause: The County had not established the policies. Recommendation: The County should establish a procurement policy and a suspension and debarment policy in accordance with the OMB Compliance Supplement to ensure compliance with the federal Procurement and Suspension and Debarement.
Finding 2022-004
2022-004 Procurement, Suspension and Debarment Policies CFDA Title: Formula Grants for Rural Areas CFDA Number: 20.509 Federal Award Number: 2022 Federal Agency: U.S. Department of Transportation Pass-through Entity: Montana Department of Transportation Condition: We noted the County did not have procurement, suspension and debarment policies. Context: As part of the testing of the federal major program, we requested the policies for review and documentation. Criteria: OMB Compliance Supplement for Program 20.509 Formula Grants for Rural Areas requires Procurement policy and Suspension and Debarment Policy to ensure compliance with federal requirements. Effect: An internal control weakness was noted in that the policies were not established. Cause: The County had not established the policies. Recommendation: The County should establish a procurement policy and a suspension and debarment policy in accordance with the OMB Compliance Supplement to ensure compliance with the federal Procurement and Suspension and Debarement.