Audit 48991

FY End
2022-09-30
Total Expended
$3.53M
Findings
10
Programs
9
Year: 2022 Accepted: 2023-08-16

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
47391 2022-002 Material Weakness Yes C
47392 2022-002 Material Weakness Yes C
47393 2022-002 Material Weakness Yes C
47394 2022-002 Material Weakness Yes C
47395 2022-002 Material Weakness Yes C
623833 2022-002 Material Weakness Yes C
623834 2022-002 Material Weakness Yes C
623835 2022-002 Material Weakness Yes C
623836 2022-002 Material Weakness Yes C
623837 2022-002 Material Weakness Yes C

Contacts

Name Title Type
JKM9K6CKWZ84 Karena Fuller Auditee
6022746287 Jennifer J. Phillips 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 the Center 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 (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 Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center. 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: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Condition: In the prior year, numerous draws were made beyond the federal expenditures reported under the grant. This resulted in six of the federal programs being over-drawn in the previous fiscal year by approximately $175,957. These prior year overdraws were not spent during the year ended September 30, 2022, and remained in refundable grant advances as of year-end. Criteria: Federal grant funds drawn in advance should not be held in the Center?s cash accounts for more than 3 days after receipt. Cause and effect: Cash drawdowns during part of the prior year were made using average historical amounts, not actual expenditures, resulting in various grants being overdrawn. During the year ended September 30, 2022, prior year federal grant funds drawn in advance and held in the Center?s cash accounts for more than 3 days after receipt totaled $175,957, carried over from the prior year. The prior year?s audit was issued in June 2022. As a result, recommendations from the previous audit were not implemented during the year ended September 30, 2022.Recommendation: The Center has reviewed and revised the system of internal controls over federal grant drawdowns to ensure that adequate processes are in place to ensure the proper amount is requested from the federal awarding agency. However, in order to remain in compliance with federal guidelines, the Center should spend prior year amounts that were overdrawn prior to requesting additional drawdowns. Management response: We concur with the recommendation. See Corrective Action Plan for more information.
Condition: In the prior year, numerous draws were made beyond the federal expenditures reported under the grant. This resulted in six of the federal programs being over-drawn in the previous fiscal year by approximately $175,957. These prior year overdraws were not spent during the year ended September 30, 2022, and remained in refundable grant advances as of year-end. Criteria: Federal grant funds drawn in advance should not be held in the Center?s cash accounts for more than 3 days after receipt. Cause and effect: Cash drawdowns during part of the prior year were made using average historical amounts, not actual expenditures, resulting in various grants being overdrawn. During the year ended September 30, 2022, prior year federal grant funds drawn in advance and held in the Center?s cash accounts for more than 3 days after receipt totaled $175,957, carried over from the prior year. The prior year?s audit was issued in June 2022. As a result, recommendations from the previous audit were not implemented during the year ended September 30, 2022.Recommendation: The Center has reviewed and revised the system of internal controls over federal grant drawdowns to ensure that adequate processes are in place to ensure the proper amount is requested from the federal awarding agency. However, in order to remain in compliance with federal guidelines, the Center should spend prior year amounts that were overdrawn prior to requesting additional drawdowns. Management response: We concur with the recommendation. See Corrective Action Plan for more information.
Condition: In the prior year, numerous draws were made beyond the federal expenditures reported under the grant. This resulted in six of the federal programs being over-drawn in the previous fiscal year by approximately $175,957. These prior year overdraws were not spent during the year ended September 30, 2022, and remained in refundable grant advances as of year-end. Criteria: Federal grant funds drawn in advance should not be held in the Center?s cash accounts for more than 3 days after receipt. Cause and effect: Cash drawdowns during part of the prior year were made using average historical amounts, not actual expenditures, resulting in various grants being overdrawn. During the year ended September 30, 2022, prior year federal grant funds drawn in advance and held in the Center?s cash accounts for more than 3 days after receipt totaled $175,957, carried over from the prior year. The prior year?s audit was issued in June 2022. As a result, recommendations from the previous audit were not implemented during the year ended September 30, 2022.Recommendation: The Center has reviewed and revised the system of internal controls over federal grant drawdowns to ensure that adequate processes are in place to ensure the proper amount is requested from the federal awarding agency. However, in order to remain in compliance with federal guidelines, the Center should spend prior year amounts that were overdrawn prior to requesting additional drawdowns. Management response: We concur with the recommendation. See Corrective Action Plan for more information.
Condition: In the prior year, numerous draws were made beyond the federal expenditures reported under the grant. This resulted in six of the federal programs being over-drawn in the previous fiscal year by approximately $175,957. These prior year overdraws were not spent during the year ended September 30, 2022, and remained in refundable grant advances as of year-end. Criteria: Federal grant funds drawn in advance should not be held in the Center?s cash accounts for more than 3 days after receipt. Cause and effect: Cash drawdowns during part of the prior year were made using average historical amounts, not actual expenditures, resulting in various grants being overdrawn. During the year ended September 30, 2022, prior year federal grant funds drawn in advance and held in the Center?s cash accounts for more than 3 days after receipt totaled $175,957, carried over from the prior year. The prior year?s audit was issued in June 2022. As a result, recommendations from the previous audit were not implemented during the year ended September 30, 2022.Recommendation: The Center has reviewed and revised the system of internal controls over federal grant drawdowns to ensure that adequate processes are in place to ensure the proper amount is requested from the federal awarding agency. However, in order to remain in compliance with federal guidelines, the Center should spend prior year amounts that were overdrawn prior to requesting additional drawdowns. Management response: We concur with the recommendation. See Corrective Action Plan for more information.
Condition: In the prior year, numerous draws were made beyond the federal expenditures reported under the grant. This resulted in six of the federal programs being over-drawn in the previous fiscal year by approximately $175,957. These prior year overdraws were not spent during the year ended September 30, 2022, and remained in refundable grant advances as of year-end. Criteria: Federal grant funds drawn in advance should not be held in the Center?s cash accounts for more than 3 days after receipt. Cause and effect: Cash drawdowns during part of the prior year were made using average historical amounts, not actual expenditures, resulting in various grants being overdrawn. During the year ended September 30, 2022, prior year federal grant funds drawn in advance and held in the Center?s cash accounts for more than 3 days after receipt totaled $175,957, carried over from the prior year. The prior year?s audit was issued in June 2022. As a result, recommendations from the previous audit were not implemented during the year ended September 30, 2022.Recommendation: The Center has reviewed and revised the system of internal controls over federal grant drawdowns to ensure that adequate processes are in place to ensure the proper amount is requested from the federal awarding agency. However, in order to remain in compliance with federal guidelines, the Center should spend prior year amounts that were overdrawn prior to requesting additional drawdowns. Management response: We concur with the recommendation. See Corrective Action Plan for more information.
Condition: In the prior year, numerous draws were made beyond the federal expenditures reported under the grant. This resulted in six of the federal programs being over-drawn in the previous fiscal year by approximately $175,957. These prior year overdraws were not spent during the year ended September 30, 2022, and remained in refundable grant advances as of year-end. Criteria: Federal grant funds drawn in advance should not be held in the Center?s cash accounts for more than 3 days after receipt. Cause and effect: Cash drawdowns during part of the prior year were made using average historical amounts, not actual expenditures, resulting in various grants being overdrawn. During the year ended September 30, 2022, prior year federal grant funds drawn in advance and held in the Center?s cash accounts for more than 3 days after receipt totaled $175,957, carried over from the prior year. The prior year?s audit was issued in June 2022. As a result, recommendations from the previous audit were not implemented during the year ended September 30, 2022.Recommendation: The Center has reviewed and revised the system of internal controls over federal grant drawdowns to ensure that adequate processes are in place to ensure the proper amount is requested from the federal awarding agency. However, in order to remain in compliance with federal guidelines, the Center should spend prior year amounts that were overdrawn prior to requesting additional drawdowns. Management response: We concur with the recommendation. See Corrective Action Plan for more information.
Condition: In the prior year, numerous draws were made beyond the federal expenditures reported under the grant. This resulted in six of the federal programs being over-drawn in the previous fiscal year by approximately $175,957. These prior year overdraws were not spent during the year ended September 30, 2022, and remained in refundable grant advances as of year-end. Criteria: Federal grant funds drawn in advance should not be held in the Center?s cash accounts for more than 3 days after receipt. Cause and effect: Cash drawdowns during part of the prior year were made using average historical amounts, not actual expenditures, resulting in various grants being overdrawn. During the year ended September 30, 2022, prior year federal grant funds drawn in advance and held in the Center?s cash accounts for more than 3 days after receipt totaled $175,957, carried over from the prior year. The prior year?s audit was issued in June 2022. As a result, recommendations from the previous audit were not implemented during the year ended September 30, 2022.Recommendation: The Center has reviewed and revised the system of internal controls over federal grant drawdowns to ensure that adequate processes are in place to ensure the proper amount is requested from the federal awarding agency. However, in order to remain in compliance with federal guidelines, the Center should spend prior year amounts that were overdrawn prior to requesting additional drawdowns. Management response: We concur with the recommendation. See Corrective Action Plan for more information.
Condition: In the prior year, numerous draws were made beyond the federal expenditures reported under the grant. This resulted in six of the federal programs being over-drawn in the previous fiscal year by approximately $175,957. These prior year overdraws were not spent during the year ended September 30, 2022, and remained in refundable grant advances as of year-end. Criteria: Federal grant funds drawn in advance should not be held in the Center?s cash accounts for more than 3 days after receipt. Cause and effect: Cash drawdowns during part of the prior year were made using average historical amounts, not actual expenditures, resulting in various grants being overdrawn. During the year ended September 30, 2022, prior year federal grant funds drawn in advance and held in the Center?s cash accounts for more than 3 days after receipt totaled $175,957, carried over from the prior year. The prior year?s audit was issued in June 2022. As a result, recommendations from the previous audit were not implemented during the year ended September 30, 2022.Recommendation: The Center has reviewed and revised the system of internal controls over federal grant drawdowns to ensure that adequate processes are in place to ensure the proper amount is requested from the federal awarding agency. However, in order to remain in compliance with federal guidelines, the Center should spend prior year amounts that were overdrawn prior to requesting additional drawdowns. Management response: We concur with the recommendation. See Corrective Action Plan for more information.
Condition: In the prior year, numerous draws were made beyond the federal expenditures reported under the grant. This resulted in six of the federal programs being over-drawn in the previous fiscal year by approximately $175,957. These prior year overdraws were not spent during the year ended September 30, 2022, and remained in refundable grant advances as of year-end. Criteria: Federal grant funds drawn in advance should not be held in the Center?s cash accounts for more than 3 days after receipt. Cause and effect: Cash drawdowns during part of the prior year were made using average historical amounts, not actual expenditures, resulting in various grants being overdrawn. During the year ended September 30, 2022, prior year federal grant funds drawn in advance and held in the Center?s cash accounts for more than 3 days after receipt totaled $175,957, carried over from the prior year. The prior year?s audit was issued in June 2022. As a result, recommendations from the previous audit were not implemented during the year ended September 30, 2022.Recommendation: The Center has reviewed and revised the system of internal controls over federal grant drawdowns to ensure that adequate processes are in place to ensure the proper amount is requested from the federal awarding agency. However, in order to remain in compliance with federal guidelines, the Center should spend prior year amounts that were overdrawn prior to requesting additional drawdowns. Management response: We concur with the recommendation. See Corrective Action Plan for more information.
Condition: In the prior year, numerous draws were made beyond the federal expenditures reported under the grant. This resulted in six of the federal programs being over-drawn in the previous fiscal year by approximately $175,957. These prior year overdraws were not spent during the year ended September 30, 2022, and remained in refundable grant advances as of year-end. Criteria: Federal grant funds drawn in advance should not be held in the Center?s cash accounts for more than 3 days after receipt. Cause and effect: Cash drawdowns during part of the prior year were made using average historical amounts, not actual expenditures, resulting in various grants being overdrawn. During the year ended September 30, 2022, prior year federal grant funds drawn in advance and held in the Center?s cash accounts for more than 3 days after receipt totaled $175,957, carried over from the prior year. The prior year?s audit was issued in June 2022. As a result, recommendations from the previous audit were not implemented during the year ended September 30, 2022.Recommendation: The Center has reviewed and revised the system of internal controls over federal grant drawdowns to ensure that adequate processes are in place to ensure the proper amount is requested from the federal awarding agency. However, in order to remain in compliance with federal guidelines, the Center should spend prior year amounts that were overdrawn prior to requesting additional drawdowns. Management response: We concur with the recommendation. See Corrective Action Plan for more information.