FAC Explorer

Audit 8923

FY End
2023-03-31
Total Expended
$12.82M
Findings
12
Programs
16
Organization: Community Services Agency (NV)
Year: 2023 Accepted: 2023-12-29
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
6928 2023-002 Significant Deficiency - F
6929 2023-002 Significant Deficiency - F
6930 2023-002 Significant Deficiency - F
6931 2023-002 Significant Deficiency - F
6932 2023-002 Significant Deficiency - F
6933 2023-002 Significant Deficiency - F
583370 2023-002 Significant Deficiency - F
583371 2023-002 Significant Deficiency - F
583372 2023-002 Significant Deficiency - F
583373 2023-002 Significant Deficiency - F
583374 2023-002 Significant Deficiency - F
583375 2023-002 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
93.600 Covid-19 Head Start $583,923 Yes 1
93.600 Head Start $301,304 Yes 1
10.558 Child and Adult Care Food Program $287,531 - 0
93.569 Covid-19 Community Services Block Grant $171,921 Yes 0
93.575 Child Care and Development Block Grant $166,647 - 0
81.042 Weatherization Assistance for Low-Income Persons $92,237 - 0
93.568 Covid-19 Low-Income Home Energy Assistance $66,936 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $31,102 - 0
17.258 Wia Adult Program $21,069 - 0
16.575 Crime Victim Assistance $15,390 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $13,451 - 0
17.259 Wia Youth Activities $11,668 - 0
17.278 Wia Dislocated Worker Formula Grants $3,313 - 0
21.019 Covid-19 Coronavirus Relief Fund $1,672 - 0
93.569 Community Services Block Grant $460 Yes 0
93.568 Low-Income Home Energy Assistance $105 - 0

Contacts

Name Title Type
Y42TA8X65QT5 Leslie Colbrese Auditee
7757866023 Keith Hundley Auditor
No contacts on file

Notes to SEFA

Title: Note 1: BASIS OF ACCOUNTING Accounting Policies: This Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Agency’s federal grants. De Minimis Rate Used: N Rate Explanation: The Agency has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended March 31, 2023. This Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Agency’s federal grants.
Title: Note 2: INDIRECT COST Accounting Policies: This Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Agency’s federal grants. De Minimis Rate Used: N Rate Explanation: The Agency has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended March 31, 2023. The Agency has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended March 31, 2023.
Title: Note 3: BASIS OF PRESENTATION Accounting Policies: This Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Agency’s federal grants. De Minimis Rate Used: N Rate Explanation: The Agency has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended March 31, 2023. The accompanying Schedule summarizes the federal expenditures of the Agency under programs of the federal government for the year ended March 31, 2023. The amounts reported as federal grant expenditures were obtained from the Agency’s general ledger. Because the Schedule presents only a selected portion of the operations of the Agency, it is not intended to and does not present the financial position, changes in net assets and cash flows of the Agency. The amounts reported in the consolidated Schedule were obtained from the Agency’s general ledger. Because the Schedule presents only a selected portion of the operations, it is not intended to and does not present the financial position and changes in net assets of the Agency. For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly with federal or other pass-through entities. Payments received for goods or services provided as a vendor do not constitute federal awards for purposes of the Schedule. The Agency has obtained Assistance Listing Numbers (ALN) to ensure that all programs have been identified in the Schedule. ALNs have been appropriately listed by applicable programs. Federal programs with different ALNs that are closely related because they share common compliance requirements are defined as a cluster by the Uniform Guidance. Three clusters were identified in the schedule as follows: Head Start Cluster - This cluster provides awards to promote school readiness of low-income children (including American Indians, Alaska Natives, and migrant and season farm workers) by enhancing children’s cognitive, social and emotional development. CCDF Cluster - This cluster includes awards that provides funds to States, Territories, and Indian tribes (tribe) to increase the availability, affordability, and quality of child care services. Funds are used to subsidize child care for low-income families where the parents are working or attending training or educational programs, as well as for activities to promote overall child care quality for all children, regardless of subsidy receipt. WIOA Cluster - This cluster includes awards that provide grant programs to states to help job seekers access employment, education, training and support services to succeed in the labor market. The WIOA programs provide employment and training programs for adults, dislocated workers, and youth, and Wagner-Peyser Act employment services administered by the Department of Labor (DOL). The programs also provide adult education and literacy services that complement the Vocational Rehabilitation State grants awarded by the U.S. Department of Education. These grants assist individuals with disabilities in obtaining employment and help job seekers achieve gainful employment. Youth employment and educational services are available to eligible out-of-school youth, ages 16 to 24, and low-income in-school youth, ages 14-21, that face barriers to employment.
Title: Note 4: RELATIONSHIP OF THE SCHEDULE TO PROGRAM FINANCIAL REPORTS Accounting Policies: This Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Agency’s federal grants. De Minimis Rate Used: N Rate Explanation: The Agency has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended March 31, 2023. The amounts reflected in the financial reports submitted to the awarding federal and/or pass-through agencies and the Schedule may differ. Some of the factors that may account for any difference include the following: The Agency’s fiscal year end may differ from the program’s year-end. Accruals recognized in the Schedule, because of year end procedures, may not be reported in the program financial reports until the next program reporting period. Fixed asset purchases and the resultant depreciation charges are recognized as property and equipment, net in the Agency’s financial statements and as expenditures in the program financial reports.
Title: Note 5: FEDERAL PASS-THROUGH FUNDS Accounting Policies: This Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Agency’s federal grants. De Minimis Rate Used: N Rate Explanation: The Agency has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended March 31, 2023. The Agency is also the sub-recipient of federal funds that have been subjected to testing and are reported as expenditures and listed as federal pass-through funds. Federal awards other than those indicated as pass-through are considered to be direct.
Title: Note 6: FACILITIES AND ADMINISTRATIVE COSTS (F&A COSTS) Accounting Policies: This Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Agency’s federal grants. De Minimis Rate Used: N Rate Explanation: The Agency has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended March 31, 2023. The base rate for indirect cost recoveries was 15.20% for the year ended March 31, 2023.
Title: Note 7: CONTINGENCIES Accounting Policies: This Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Agency’s federal grants. De Minimis Rate Used: N Rate Explanation: The Agency has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended March 31, 2023. Grant monies received and disbursed by the Agency are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. The Agency does not believe that such disallowance, if any, would have a material effect on the financial position of the Agency. As of March 31, 2023, there were no known material questioned or disallowed costs as a result of grant audits in process or completed.
Title: Note 8: NONCASH ASSISTANCE Accounting Policies: This Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Agency’s federal grants. De Minimis Rate Used: N Rate Explanation: The Agency has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended March 31, 2023. The Agency did not receive any federal noncash assistance for the fiscal year ended March 31, 2023.
Title: Note 9: SUBRECIPIENTS Accounting Policies: This Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Agency’s federal grants. De Minimis Rate Used: N Rate Explanation: The Agency has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended March 31, 2023. The Agency did not provide federal funds to subrecipients for the fiscal year ended March 31, 2023.
Title: Note 10: LOANS AND LOAN GUARANTEES Accounting Policies: This Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Agency’s federal grants. De Minimis Rate Used: N Rate Explanation: The Agency has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended March 31, 2023. The Agency did not have any loans or loan guarantee programs required to be reported on the Schedule.
Title: Note 11: FEDERALLY FUNDED INSURANCE Accounting Policies: This Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Agency’s federal grants. De Minimis Rate Used: N Rate Explanation: The Agency has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended March 31, 2023. The Agency did not have any federally funded insurance required to be reported on the Schedule for the fiscal year ending March 31, 2023.
Title: Note 12: CONSOLIDATION OF SEFA Accounting Policies: This Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Agency’s federal grants. De Minimis Rate Used: N Rate Explanation: The Agency has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended March 31, 2023. The accompanying consolidated schedule of expenditures of federal awards includes grants awarded to Community Services Agency Development Corporation, which is a subsidiary of Community Services Agency.

Finding Details

Finding 2023-002
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Finding 2023-002
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Finding 2023-002
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Finding 2023-002
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Finding 2023-002
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Finding 2023-002
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Finding 2023-002
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Finding 2023-002
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Finding 2023-002
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Finding 2023-002
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Finding 2023-002
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Finding 2023-002
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.