FAC Explorer

Audit 55002

FY End
2022-09-30
Total Expended
$3.35M
Findings
8
Programs
3
Organization: Rosemount Center, Inc. (DC)
Year: 2022 Accepted: 2023-03-29
Auditor: Rogers and Company PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59423 2022-001 - - L
59424 2022-001 - - L
59425 2022-001 - - L
59426 2022-001 - - L
635865 2022-001 - - L
635866 2022-001 - - L
635867 2022-001 - - L
635868 2022-001 - - L

Programs

ALN Program Spent Major Findings
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $999,968 - 0
10.558 Child and Adult Care Food Program $112,214 - 0
93.600 Head Start $86,503 Yes 0

Contacts

Name Title Type
GCUMNNL4K8H6 Martha Johnson Auditee
2022659885 Marina Polyakova Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of the Center under the programs of the federal government for the year ended September 30, 2022. The information in the SEFA 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 Award (Uniform Guidance). Because the SEFA 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 SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. For new awards or modifications of existing awards after December 26, 2014, the expenditures follow the cost principles contained in the Uniform Guidance. For existing awards prior to December 26, 2014, the expenditures follow the cost principles contained in OMB Circular A-122, Cost Principles for Nonprofit Organizations. The cost principles indicate that certain types of expenditures are not allowable or reimbursements of allowable costs are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Center did not provide any federal awards to subrecipients for the year ended September 30, 2022.
Title: Reconciliation of Federal Revenue with Expenditures Reported on the SEFA Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of the Center under the programs of the federal government for the year ended September 30, 2022. The information in the SEFA 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 Award (Uniform Guidance). Because the SEFA 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 SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. For new awards or modifications of existing awards after December 26, 2014, the expenditures follow the cost principles contained in the Uniform Guidance. For existing awards prior to December 26, 2014, the expenditures follow the cost principles contained in OMB Circular A-122, Cost Principles for Nonprofit Organizations. The cost principles indicate that certain types of expenditures are not allowable or reimbursements of allowable costs are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The reconciliation between federal expenditures per the SEFA and federal grants revenue per the accompanying statement of activities is as follows for the year ended September 30, 2022. Total federal revenue and support - $4,096,907, less non-federal support from DC Office of the State Superintendent of Education ($743,546), total expenditures per SEFA - $3,353,361.

Finding Details

Finding 2022-001
Finding No. 2022-001 ? Other Findings - Reporting ? Timely Submission of SF-425 Reports Grantor: U.S. Department of Health and Human Services Federal ALN Number: 93.600 Program Name: Head Start Cluster Grant Numbers: 03CH01171402; 03CH001112903; 03HE00114201C5; 03HE00114201C6 Grant Period: June 30, 2022 Criteria: Under the Uniform Guidance and terms of the federal award agreements, the Center is required to submit Federal Financial Report (FFR), Form SF-425, no later than 90 days after the end of each specified period for semi-annual, annual, and final reports. Condition: The Center initially began the submission of the semi-annual, annual, and final reports within the reporting deadline; however, due to system malfunctions, the reports were not submitted on time. The submission of the reports was delayed by one-and-a-half months. Questioned Costs: None. Context: The Center is required to submit the semi-annual, annual, and final Form SF-425 reports no later than 90 days after the end of each specified period. The Center?s semi-annual report for the period ended December 31, 2022 was due on March 31, 2022, but was submitted on April 19, 2022. The Center?s annual and final reports for the grant fiscal year ended June 30, 2022 were due on September 30, 2022, but were submitted by the Center on October 19, 2022. The late submissions of the reports were without a requested extension from the federal agency. Effect: The Center filed the semi-annual, annual, and final Form SF-425 reports after the 90-day reporting deadline, and was not in compliance with the Uniform Guidance and the federal award requirements. Cause: The Center did not follow up with its monitoring and reporting process timely after the initial attempt of the report submission, and did not enforce its monitoring process effectively for oversight of reporting deadlines for the federal award. No extensions for late filings were obtained from the federal agency. Identification as a Repeat Finding: No
Finding 2022-001
Finding No. 2022-001 ? Other Findings - Reporting ? Timely Submission of SF-425 Reports Grantor: U.S. Department of Health and Human Services Federal ALN Number: 93.600 Program Name: Head Start Cluster Grant Numbers: 03CH01171402; 03CH001112903; 03HE00114201C5; 03HE00114201C6 Grant Period: June 30, 2022 Criteria: Under the Uniform Guidance and terms of the federal award agreements, the Center is required to submit Federal Financial Report (FFR), Form SF-425, no later than 90 days after the end of each specified period for semi-annual, annual, and final reports. Condition: The Center initially began the submission of the semi-annual, annual, and final reports within the reporting deadline; however, due to system malfunctions, the reports were not submitted on time. The submission of the reports was delayed by one-and-a-half months. Questioned Costs: None. Context: The Center is required to submit the semi-annual, annual, and final Form SF-425 reports no later than 90 days after the end of each specified period. The Center?s semi-annual report for the period ended December 31, 2022 was due on March 31, 2022, but was submitted on April 19, 2022. The Center?s annual and final reports for the grant fiscal year ended June 30, 2022 were due on September 30, 2022, but were submitted by the Center on October 19, 2022. The late submissions of the reports were without a requested extension from the federal agency. Effect: The Center filed the semi-annual, annual, and final Form SF-425 reports after the 90-day reporting deadline, and was not in compliance with the Uniform Guidance and the federal award requirements. Cause: The Center did not follow up with its monitoring and reporting process timely after the initial attempt of the report submission, and did not enforce its monitoring process effectively for oversight of reporting deadlines for the federal award. No extensions for late filings were obtained from the federal agency. Identification as a Repeat Finding: No
Finding 2022-001
Finding No. 2022-001 ? Other Findings - Reporting ? Timely Submission of SF-425 Reports Grantor: U.S. Department of Health and Human Services Federal ALN Number: 93.600 Program Name: Head Start Cluster Grant Numbers: 03CH01171402; 03CH001112903; 03HE00114201C5; 03HE00114201C6 Grant Period: June 30, 2022 Criteria: Under the Uniform Guidance and terms of the federal award agreements, the Center is required to submit Federal Financial Report (FFR), Form SF-425, no later than 90 days after the end of each specified period for semi-annual, annual, and final reports. Condition: The Center initially began the submission of the semi-annual, annual, and final reports within the reporting deadline; however, due to system malfunctions, the reports were not submitted on time. The submission of the reports was delayed by one-and-a-half months. Questioned Costs: None. Context: The Center is required to submit the semi-annual, annual, and final Form SF-425 reports no later than 90 days after the end of each specified period. The Center?s semi-annual report for the period ended December 31, 2022 was due on March 31, 2022, but was submitted on April 19, 2022. The Center?s annual and final reports for the grant fiscal year ended June 30, 2022 were due on September 30, 2022, but were submitted by the Center on October 19, 2022. The late submissions of the reports were without a requested extension from the federal agency. Effect: The Center filed the semi-annual, annual, and final Form SF-425 reports after the 90-day reporting deadline, and was not in compliance with the Uniform Guidance and the federal award requirements. Cause: The Center did not follow up with its monitoring and reporting process timely after the initial attempt of the report submission, and did not enforce its monitoring process effectively for oversight of reporting deadlines for the federal award. No extensions for late filings were obtained from the federal agency. Identification as a Repeat Finding: No
Finding 2022-001
Finding No. 2022-001 ? Other Findings - Reporting ? Timely Submission of SF-425 Reports Grantor: U.S. Department of Health and Human Services Federal ALN Number: 93.600 Program Name: Head Start Cluster Grant Numbers: 03CH01171402; 03CH001112903; 03HE00114201C5; 03HE00114201C6 Grant Period: June 30, 2022 Criteria: Under the Uniform Guidance and terms of the federal award agreements, the Center is required to submit Federal Financial Report (FFR), Form SF-425, no later than 90 days after the end of each specified period for semi-annual, annual, and final reports. Condition: The Center initially began the submission of the semi-annual, annual, and final reports within the reporting deadline; however, due to system malfunctions, the reports were not submitted on time. The submission of the reports was delayed by one-and-a-half months. Questioned Costs: None. Context: The Center is required to submit the semi-annual, annual, and final Form SF-425 reports no later than 90 days after the end of each specified period. The Center?s semi-annual report for the period ended December 31, 2022 was due on March 31, 2022, but was submitted on April 19, 2022. The Center?s annual and final reports for the grant fiscal year ended June 30, 2022 were due on September 30, 2022, but were submitted by the Center on October 19, 2022. The late submissions of the reports were without a requested extension from the federal agency. Effect: The Center filed the semi-annual, annual, and final Form SF-425 reports after the 90-day reporting deadline, and was not in compliance with the Uniform Guidance and the federal award requirements. Cause: The Center did not follow up with its monitoring and reporting process timely after the initial attempt of the report submission, and did not enforce its monitoring process effectively for oversight of reporting deadlines for the federal award. No extensions for late filings were obtained from the federal agency. Identification as a Repeat Finding: No
Finding 2022-001
Finding No. 2022-001 ? Other Findings - Reporting ? Timely Submission of SF-425 Reports Grantor: U.S. Department of Health and Human Services Federal ALN Number: 93.600 Program Name: Head Start Cluster Grant Numbers: 03CH01171402; 03CH001112903; 03HE00114201C5; 03HE00114201C6 Grant Period: June 30, 2022 Criteria: Under the Uniform Guidance and terms of the federal award agreements, the Center is required to submit Federal Financial Report (FFR), Form SF-425, no later than 90 days after the end of each specified period for semi-annual, annual, and final reports. Condition: The Center initially began the submission of the semi-annual, annual, and final reports within the reporting deadline; however, due to system malfunctions, the reports were not submitted on time. The submission of the reports was delayed by one-and-a-half months. Questioned Costs: None. Context: The Center is required to submit the semi-annual, annual, and final Form SF-425 reports no later than 90 days after the end of each specified period. The Center?s semi-annual report for the period ended December 31, 2022 was due on March 31, 2022, but was submitted on April 19, 2022. The Center?s annual and final reports for the grant fiscal year ended June 30, 2022 were due on September 30, 2022, but were submitted by the Center on October 19, 2022. The late submissions of the reports were without a requested extension from the federal agency. Effect: The Center filed the semi-annual, annual, and final Form SF-425 reports after the 90-day reporting deadline, and was not in compliance with the Uniform Guidance and the federal award requirements. Cause: The Center did not follow up with its monitoring and reporting process timely after the initial attempt of the report submission, and did not enforce its monitoring process effectively for oversight of reporting deadlines for the federal award. No extensions for late filings were obtained from the federal agency. Identification as a Repeat Finding: No
Finding 2022-001
Finding No. 2022-001 ? Other Findings - Reporting ? Timely Submission of SF-425 Reports Grantor: U.S. Department of Health and Human Services Federal ALN Number: 93.600 Program Name: Head Start Cluster Grant Numbers: 03CH01171402; 03CH001112903; 03HE00114201C5; 03HE00114201C6 Grant Period: June 30, 2022 Criteria: Under the Uniform Guidance and terms of the federal award agreements, the Center is required to submit Federal Financial Report (FFR), Form SF-425, no later than 90 days after the end of each specified period for semi-annual, annual, and final reports. Condition: The Center initially began the submission of the semi-annual, annual, and final reports within the reporting deadline; however, due to system malfunctions, the reports were not submitted on time. The submission of the reports was delayed by one-and-a-half months. Questioned Costs: None. Context: The Center is required to submit the semi-annual, annual, and final Form SF-425 reports no later than 90 days after the end of each specified period. The Center?s semi-annual report for the period ended December 31, 2022 was due on March 31, 2022, but was submitted on April 19, 2022. The Center?s annual and final reports for the grant fiscal year ended June 30, 2022 were due on September 30, 2022, but were submitted by the Center on October 19, 2022. The late submissions of the reports were without a requested extension from the federal agency. Effect: The Center filed the semi-annual, annual, and final Form SF-425 reports after the 90-day reporting deadline, and was not in compliance with the Uniform Guidance and the federal award requirements. Cause: The Center did not follow up with its monitoring and reporting process timely after the initial attempt of the report submission, and did not enforce its monitoring process effectively for oversight of reporting deadlines for the federal award. No extensions for late filings were obtained from the federal agency. Identification as a Repeat Finding: No
Finding 2022-001
Finding No. 2022-001 ? Other Findings - Reporting ? Timely Submission of SF-425 Reports Grantor: U.S. Department of Health and Human Services Federal ALN Number: 93.600 Program Name: Head Start Cluster Grant Numbers: 03CH01171402; 03CH001112903; 03HE00114201C5; 03HE00114201C6 Grant Period: June 30, 2022 Criteria: Under the Uniform Guidance and terms of the federal award agreements, the Center is required to submit Federal Financial Report (FFR), Form SF-425, no later than 90 days after the end of each specified period for semi-annual, annual, and final reports. Condition: The Center initially began the submission of the semi-annual, annual, and final reports within the reporting deadline; however, due to system malfunctions, the reports were not submitted on time. The submission of the reports was delayed by one-and-a-half months. Questioned Costs: None. Context: The Center is required to submit the semi-annual, annual, and final Form SF-425 reports no later than 90 days after the end of each specified period. The Center?s semi-annual report for the period ended December 31, 2022 was due on March 31, 2022, but was submitted on April 19, 2022. The Center?s annual and final reports for the grant fiscal year ended June 30, 2022 were due on September 30, 2022, but were submitted by the Center on October 19, 2022. The late submissions of the reports were without a requested extension from the federal agency. Effect: The Center filed the semi-annual, annual, and final Form SF-425 reports after the 90-day reporting deadline, and was not in compliance with the Uniform Guidance and the federal award requirements. Cause: The Center did not follow up with its monitoring and reporting process timely after the initial attempt of the report submission, and did not enforce its monitoring process effectively for oversight of reporting deadlines for the federal award. No extensions for late filings were obtained from the federal agency. Identification as a Repeat Finding: No
Finding 2022-001
Finding No. 2022-001 ? Other Findings - Reporting ? Timely Submission of SF-425 Reports Grantor: U.S. Department of Health and Human Services Federal ALN Number: 93.600 Program Name: Head Start Cluster Grant Numbers: 03CH01171402; 03CH001112903; 03HE00114201C5; 03HE00114201C6 Grant Period: June 30, 2022 Criteria: Under the Uniform Guidance and terms of the federal award agreements, the Center is required to submit Federal Financial Report (FFR), Form SF-425, no later than 90 days after the end of each specified period for semi-annual, annual, and final reports. Condition: The Center initially began the submission of the semi-annual, annual, and final reports within the reporting deadline; however, due to system malfunctions, the reports were not submitted on time. The submission of the reports was delayed by one-and-a-half months. Questioned Costs: None. Context: The Center is required to submit the semi-annual, annual, and final Form SF-425 reports no later than 90 days after the end of each specified period. The Center?s semi-annual report for the period ended December 31, 2022 was due on March 31, 2022, but was submitted on April 19, 2022. The Center?s annual and final reports for the grant fiscal year ended June 30, 2022 were due on September 30, 2022, but were submitted by the Center on October 19, 2022. The late submissions of the reports were without a requested extension from the federal agency. Effect: The Center filed the semi-annual, annual, and final Form SF-425 reports after the 90-day reporting deadline, and was not in compliance with the Uniform Guidance and the federal award requirements. Cause: The Center did not follow up with its monitoring and reporting process timely after the initial attempt of the report submission, and did not enforce its monitoring process effectively for oversight of reporting deadlines for the federal award. No extensions for late filings were obtained from the federal agency. Identification as a Repeat Finding: No