FAC Explorer

Audit 5139

FY End
2022-09-30
Total Expended
$10.56M
Findings
6
Programs
23
Organization: Garrett County, Maryland Community Action Committee, Inc. (MD)
Year: 2022 Accepted: 2023-12-04
Auditor: Turnbull Hoover & Kahl P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3149 2022-002 Significant Deficiency - L
3150 2022-002 Significant Deficiency - L
3151 2022-002 Significant Deficiency - L
579591 2022-002 Significant Deficiency - L
579592 2022-002 Significant Deficiency - L
579593 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $2.02M - 0
14.871 Section 8 Housing Choice Vouchers $681,359 Yes 0
21.023 Emergency Rental Assistance Program $654,827 - 0
93.600 Head Start $582,447 Yes 1
81.042 Weatherization Assistance for Low-Income Persons $368,726 - 0
93.569 Community Services Block Grant $333,676 - 0
14.231 Emergency Solutions Grant Program $277,538 - 0
20.500 Federal Transit_capital Investment Grants $236,469 - 0
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $135,023 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $93,586 - 0
14.235 Supportive Housing Program $54,612 - 0
10.443 Rural Development Housing Preservation Grants $50,000 - 0
10.565 Commodity Supplemental Food Program $39,626 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $38,599 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $35,519 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $27,055 - 0
14.880 Family Unification Program (fup) $17,911 Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $14,853 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $9,000 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $5,128 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $3,479 - 0
10.558 Child and Adult Care Food Program $1,327 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $966 - 0

Contacts

Name Title Type
HBSCL9KPLWK7 Dora Shahan Auditee
3013349431 Bernard B. Kahl, C.p.a. Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Committee has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Garrett County, Maryland Community Action Committee, Inc. (the Committee) under programs of the federal government for the year ended September 30, 2022. The information in the 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 the Committee, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Committee.
Title: Summary of Significant Accounting Policies 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Committee has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Oversight Agency 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Committee has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The United States Department of Health and Human Services has been designated oversight audit agency for the Committee.
Title: Pass-Through to Subrecipients 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Committee has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. See the Notes to the SEFA for chart/table
Title: Indirect Cost Rate 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Committee has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Committee has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Donated Personal Protective Equipment 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Committee has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Committee did not receive any donated Personal Protective Equipment (PPE), in response to its needs as a result of the COVID-19 pandemic.

Finding Details

Finding 2022-002
Head Start Cluster-CFDA# 93.600; Grant Period Year End August 31, 2022 Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to have proper review of the Annual and Semi Annual Federal Financial Reports and was certified by the Contract Manager for the reporting period end date September 30, 2022. The Annual and Semi Annual Federal Financial Report for the reporting period end date September 30, 2022 was filed without review or signed off on by the Director of Administration & Finance. Criteria: Under Uniform Guidance Reporting compliance requirements there is supposed to be proper internal controls over the filing of the Annual and Semi Annual Federal Financial Reports.Cause: Garrett County, Maryland, Community Action Committee, Inc. allowed the Annual and Semi Annual Federal Financial Reports to be filed without review and signed off on by the proper personnel due to thinking that review by HHS after upload is sufficient. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee’s Annual & Semi Annual Federal Financial reports could be materially misstated. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should have a second person review and certify the Annual and Semi Annual Federal Financial reports other than the Contract Manager who prepares them. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will start to have a second person review and certify the Annual and Semi Annual Federal Financial Reports.
Finding 2022-002
Head Start Cluster-CFDA# 93.600; Grant Period Year End August 31, 2022 Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to have proper review of the Annual and Semi Annual Federal Financial Reports and was certified by the Contract Manager for the reporting period end date September 30, 2022. The Annual and Semi Annual Federal Financial Report for the reporting period end date September 30, 2022 was filed without review or signed off on by the Director of Administration & Finance. Criteria: Under Uniform Guidance Reporting compliance requirements there is supposed to be proper internal controls over the filing of the Annual and Semi Annual Federal Financial Reports.Cause: Garrett County, Maryland, Community Action Committee, Inc. allowed the Annual and Semi Annual Federal Financial Reports to be filed without review and signed off on by the proper personnel due to thinking that review by HHS after upload is sufficient. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee’s Annual & Semi Annual Federal Financial reports could be materially misstated. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should have a second person review and certify the Annual and Semi Annual Federal Financial reports other than the Contract Manager who prepares them. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will start to have a second person review and certify the Annual and Semi Annual Federal Financial Reports.
Finding 2022-002
Head Start Cluster-CFDA# 93.600; Grant Period Year End August 31, 2022 Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to have proper review of the Annual and Semi Annual Federal Financial Reports and was certified by the Contract Manager for the reporting period end date September 30, 2022. The Annual and Semi Annual Federal Financial Report for the reporting period end date September 30, 2022 was filed without review or signed off on by the Director of Administration & Finance. Criteria: Under Uniform Guidance Reporting compliance requirements there is supposed to be proper internal controls over the filing of the Annual and Semi Annual Federal Financial Reports.Cause: Garrett County, Maryland, Community Action Committee, Inc. allowed the Annual and Semi Annual Federal Financial Reports to be filed without review and signed off on by the proper personnel due to thinking that review by HHS after upload is sufficient. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee’s Annual & Semi Annual Federal Financial reports could be materially misstated. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should have a second person review and certify the Annual and Semi Annual Federal Financial reports other than the Contract Manager who prepares them. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will start to have a second person review and certify the Annual and Semi Annual Federal Financial Reports.
Finding 2022-002
Head Start Cluster-CFDA# 93.600; Grant Period Year End August 31, 2022 Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to have proper review of the Annual and Semi Annual Federal Financial Reports and was certified by the Contract Manager for the reporting period end date September 30, 2022. The Annual and Semi Annual Federal Financial Report for the reporting period end date September 30, 2022 was filed without review or signed off on by the Director of Administration & Finance. Criteria: Under Uniform Guidance Reporting compliance requirements there is supposed to be proper internal controls over the filing of the Annual and Semi Annual Federal Financial Reports.Cause: Garrett County, Maryland, Community Action Committee, Inc. allowed the Annual and Semi Annual Federal Financial Reports to be filed without review and signed off on by the proper personnel due to thinking that review by HHS after upload is sufficient. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee’s Annual & Semi Annual Federal Financial reports could be materially misstated. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should have a second person review and certify the Annual and Semi Annual Federal Financial reports other than the Contract Manager who prepares them. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will start to have a second person review and certify the Annual and Semi Annual Federal Financial Reports.
Finding 2022-002
Head Start Cluster-CFDA# 93.600; Grant Period Year End August 31, 2022 Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to have proper review of the Annual and Semi Annual Federal Financial Reports and was certified by the Contract Manager for the reporting period end date September 30, 2022. The Annual and Semi Annual Federal Financial Report for the reporting period end date September 30, 2022 was filed without review or signed off on by the Director of Administration & Finance. Criteria: Under Uniform Guidance Reporting compliance requirements there is supposed to be proper internal controls over the filing of the Annual and Semi Annual Federal Financial Reports.Cause: Garrett County, Maryland, Community Action Committee, Inc. allowed the Annual and Semi Annual Federal Financial Reports to be filed without review and signed off on by the proper personnel due to thinking that review by HHS after upload is sufficient. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee’s Annual & Semi Annual Federal Financial reports could be materially misstated. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should have a second person review and certify the Annual and Semi Annual Federal Financial reports other than the Contract Manager who prepares them. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will start to have a second person review and certify the Annual and Semi Annual Federal Financial Reports.
Finding 2022-002
Head Start Cluster-CFDA# 93.600; Grant Period Year End August 31, 2022 Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to have proper review of the Annual and Semi Annual Federal Financial Reports and was certified by the Contract Manager for the reporting period end date September 30, 2022. The Annual and Semi Annual Federal Financial Report for the reporting period end date September 30, 2022 was filed without review or signed off on by the Director of Administration & Finance. Criteria: Under Uniform Guidance Reporting compliance requirements there is supposed to be proper internal controls over the filing of the Annual and Semi Annual Federal Financial Reports.Cause: Garrett County, Maryland, Community Action Committee, Inc. allowed the Annual and Semi Annual Federal Financial Reports to be filed without review and signed off on by the proper personnel due to thinking that review by HHS after upload is sufficient. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee’s Annual & Semi Annual Federal Financial reports could be materially misstated. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should have a second person review and certify the Annual and Semi Annual Federal Financial reports other than the Contract Manager who prepares them. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will start to have a second person review and certify the Annual and Semi Annual Federal Financial Reports.