FAC Explorer

Audit 54075

FY End
2022-06-30
Total Expended
$1.03M
Findings
6
Programs
3
Organization: College Dreams, INC (OR)
Year: 2022 Accepted: 2023-03-27
Auditor: McDonald Jacobs PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58301 2022-001 Significant Deficiency Yes AB
58302 2022-002 Significant Deficiency - H
58303 2022-003 Significant Deficiency - E
634743 2022-001 Significant Deficiency Yes AB
634744 2022-002 Significant Deficiency - H
634745 2022-003 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
17.259 Wia Youth Activities $636,210 Yes 3
84.044 Trio_talent Search $343,573 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $48,564 - 0

Contacts

Name Title Type
FMGZQ6JRJ8W1 Carl Thomas Auditee
5414768146 Jessica Yoder Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes all federal grant activity of College Dreams, Inc. dba Project Youth+ under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the 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 College Dreams, Inc. dba Project Youth+, it is not intended to and does not present the financial position, changes in net assets or cash flows of College Dreams, Inc. dba Project Youth+. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-001
Finding # 2022-001 (see #2021-001) Type: Significant deficiency over allowable costs ALN Number: US Department of Labor WIOA Youth Activities #17.259 Requirement: Proper supervisory review and approval of timesheets. Condition/Context: We noted 2 out of 16 timesheets tested were not properly reviewed and approved by a supervisor in accordance with government auditing standards. Cause: There was a lapse in the control procedure to review and approve timesheets. Effect: Control processes in place are not consistently followed and documented for review and approvals of timesheets for accuracy. Questioned Costs: Unknown Recommendation: Procedures should be in place to ensure reviews are being done by supervisory personnel with documentation included.
Finding 2022-002
Finding # 2022-002 Type: Significant deficiency Type: Immaterial Noncompliance over period of performance ALN Number: US Department of Labor WIOA Youth Activities #17.259 Requirement: Expenses charged are to be within the contract period. Condition/Context: Three out of 40 invoices tested had expenses charged outside of the contract period. Cause: There was insufficient review of amounts charged to the contract. Effect: Expenses charged outside the contract period may need to be reimbursed back to the funder. Questioned Costs: Unknown Recommendation: Invoices should be properly accrued and charged to the proper period when services/goods were performed or received.
Finding 2022-003
Finding # 2022-003 Type: Significant deficiency over eligibility Type: Immaterial Noncompliance ALN Number: US Department of Labor WIOA Youth Activities #17.259 Requirement: Youth should meet the eligibility criteria to receive assistance. Condition/Context: One case file out of 15 tested did not meet the eligibility criteria. Cause: An exception was not obtained from Rogue Workforce Partnership for one participant. Effect: An ineligible recipient received assistance under the contract. Questioned Costs: Unknown Recommendation: Case files that do not meet criteria should receive an exception waiver from funder to be considered eligible to receive assistance.
Finding 2022-001
Finding # 2022-001 (see #2021-001) Type: Significant deficiency over allowable costs ALN Number: US Department of Labor WIOA Youth Activities #17.259 Requirement: Proper supervisory review and approval of timesheets. Condition/Context: We noted 2 out of 16 timesheets tested were not properly reviewed and approved by a supervisor in accordance with government auditing standards. Cause: There was a lapse in the control procedure to review and approve timesheets. Effect: Control processes in place are not consistently followed and documented for review and approvals of timesheets for accuracy. Questioned Costs: Unknown Recommendation: Procedures should be in place to ensure reviews are being done by supervisory personnel with documentation included.
Finding 2022-002
Finding # 2022-002 Type: Significant deficiency Type: Immaterial Noncompliance over period of performance ALN Number: US Department of Labor WIOA Youth Activities #17.259 Requirement: Expenses charged are to be within the contract period. Condition/Context: Three out of 40 invoices tested had expenses charged outside of the contract period. Cause: There was insufficient review of amounts charged to the contract. Effect: Expenses charged outside the contract period may need to be reimbursed back to the funder. Questioned Costs: Unknown Recommendation: Invoices should be properly accrued and charged to the proper period when services/goods were performed or received.
Finding 2022-003
Finding # 2022-003 Type: Significant deficiency over eligibility Type: Immaterial Noncompliance ALN Number: US Department of Labor WIOA Youth Activities #17.259 Requirement: Youth should meet the eligibility criteria to receive assistance. Condition/Context: One case file out of 15 tested did not meet the eligibility criteria. Cause: An exception was not obtained from Rogue Workforce Partnership for one participant. Effect: An ineligible recipient received assistance under the contract. Questioned Costs: Unknown Recommendation: Case files that do not meet criteria should receive an exception waiver from funder to be considered eligible to receive assistance.