FINDING 2024-001 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: Department of the Treasury Federal Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listings Number: 21.027 Federal Award Number and Year (or Other Identifying Number): 2024 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Findings: Material Weakness, Modified Opinion Repeat Finding This is a repeat finding from the immediately prior audit report for Allowable Costs/Cost Principles. The prior audit finding number was 2023-003. Condition and Context As a condition of receiving COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (SLFRF) award funds, all eligible entities were required to execute a financial assistance agreement that set forth the applicable terms and conditions. In accordance with this agreement, the County was responsible for the proper administration of the federal award, the application of sound financial management practices, and ensuring that all expenditures complied with the program's objectives and the requirements of the award. The SLFRF offers recipients significant flexibility to address local needs across seven eligible use categories. One eligible use category is providing government services. Under this category, entities may use award funds for government services up to the greater of $10 million or the amount of revenue loss due to the pandemic. The County chose this category and elected the standard allowance of up to $10 million, allowing it to use its entire allocation of $4,014,711, for the provision of government services. On May 11, 2021, the Board of County Commissioners passed Ordinance 2021-07 that created a new fund and adopted the American Rescue Plan (ARP). The Ordinance included the procedures for spending the ARP funding, which included the following: The Board of County Commissioners will establish the plan, conditions, and rules upon which the funds are to be requested and used. Funds shall be appropriated by the County's fiscal body before use. All expenditure of funds shall be approved by the Board of County Commissioners with any and all claims to be paid from the County's ARP fund. During the audit period, the County Council approved appropriations for 17 expenditures from the ARP fund. All 17 expenditures were tested to verify that costs were allowable and adhered to the cost principles. Of these, 9 expenditures, totaling $300,000, were approved for payment by the Board of County Commissioners and classified by the County Council as appropriated and obligated for donations. The donations were distributed as follows: INDIANA STATE BOARD OF ACCOUNTS 14 SULLIVAN COUNTY SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Local camp and retreat center for insurance costs. Youth sportsplex for facility upgrades. Two non-profits for food purchases for needy individuals. Local volunteer fire department for a generator and equipment. Local fire territory for firefighting gear. Local humane society for connection into the wastewater system. Local ambulance service to assist with the purchase of an ambulance. Local park for road resurfacing. Documentation provided to support each expenditure consisted of a proposal for donations submitted by the requesting entity. The payment of donations does not constitute a government service of the County and is not an allowable cost. Therefore, the $300,000 disbursed as donations was considered questioned costs. The lack of internal controls and noncompliance were isolated to the donations identified above. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." 2 CFR 200.434(a) states: "Costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable." INDIANA STATE BOARD OF ACCOUNTS 15 SULLIVAN COUNTY SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) 31 CFR 35.6 states in part: "(a) . . . a recipient may use funds for one or more of the purposes described in paragraphs (b) through (h) of this section. . . . (d) Providing government services. . . ." 31 CFR 35.9 states in part: "A recipient must comply with all other applicable Federal statutes, regulations, and executive orders . . ." Cause The lack of effective internal controls allowed for the County to charge questionable expenditures to the SLFRF program. County officials believed that the expenditures were allowable as they were made to organizations that provided services and benefits to residents of the County and did not understand that expenditures designated as donations are strictly prohibited under federal regulations. Effect Without a proper system of internal controls in place that operated effectively, the County expended $300,000 from the federal award that was not an allowable use of funds. The U.S. Department of the Treasury could request these funds be returned. Questioned Costs We identified $300,000 in known questioned costs as noted above in the Condition and Context. Recommendation We recommended the County's management establish a proper system of internal controls and develop policies and procedures to ensure that costs are allowable for SLFRF award funds. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Finding 2024-003 – Reporting Name of Federal Agency: Department of Labor- Federal Program Name and Assistance Listing Number: YouthBuild Program -17.274 Federal Award Identification Number and Year: YB-38231-22-60-A-36 May 02, 2022 through September 01, 2025. Criteria In accordance with the Funding Opportunity Announcement, the Company is required to provide and expend cash, in-kind or third party resources equivalent to exactly 25 percent of the grant award amount as "matching" funds. Match can be in the form of cash, in-kind contributions and third-party contributions and must meet the requirement found at 2 CFR 200.306, 2 CFR 200.403, 2 CFR 200.434, and 2 CFR 2900.8. 2 CFR 2900.8 requires that match is recognized at the time in which the funds are expended. The matching funds are required to be reported in the quarterly financial reports submitted by the Company. Condition The Company did not record in-kind matching funds contributions and related expense for the year ending June 30, 2024. In addition, the Company did not report their in-kind matching funds contributions or the related expenses on the quarterly financial report to the Department of Labor. Cause Internal controls over reporting of in-kind contributions and in-kind expenses were not operating effectively. Effect This resulted in an understatement of revenue and expense of $702,250 for the year ending June 30, 2024. In addition, the Company was not in compliance with the reporting requirements of the YouthBuild program. Questioned Costs N/A. Context A sample of 2 financial reports out of 2 financial reports required during the year ended June 30, 2024 did not report the in-kind contribution of matching funds. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that management reviews its internal controls over reporting of the ETA-9130 Financial Report to ensure complete and accurate reports. Additionally, we recommend that management strengthens its policies and procedures to ensure proper recognition and recording of revenue from in-kind contributions and related expenses. Views of Responsible Officials The Crenulated will request a quarterly in-kind contribution report from DOE and will ensure the in-kind contributions are recorded in the financial statements. The Crenulated plans to hire an in-house
Finding Reference Number: 2024-008 NH Fish and Game Department Fish and Wildlife Cluster (Assistance Listing #15.605, #15.611, #15.626) Federal Award Numbers: F22AF00995-00, F22AF00929-00, F23AF03086-00, F22AF00514-01, F22AF02616-02, F21AF04100-02, F21AF03886-03 Federal Award Year: 2021, 2022, 2023 U.S. Department of Interior Compliance Requirement: Matching Type of Finding: Material Weakness and Material Noncompliance Prior Year Finding: N/A Statistically Valid Sample: The sample was not intended to be, and was not, a statistically valid sample. Criteria In-kind match requirement is to test records to corroborate the values placed on in-kind contributions (including third party in-kind contributions) are in accordance with 2 CFR 200.306, 200.434, and 200.414, and the terms and conditions of the award. Additionally, per 2 CFR section 200.303, non-federal entities must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition To meet the federal match required under the program, the New Hampshire Fish and Game Department (the Department) utilizes in-kind match that is earned from volunteer hours and costs contributed by its third party subrecipient. During our testwork over in-kind match, we identified the following: A. For 7 of 9 subrecipient invoices selected for testwork used to support the Department’s in-kind match, we were unable to obtain documentation to support the amount of the in-kind match earned. For each of the 7 sample selections, the value of the in-kind contribution was handwritten on the subrecipient's invoice for unrelated services. There was no documentation obtained to support the accuracy of this handwritten amount. Upon inquiry, the Department confirmed that no further verification was performed to ensure the subrecipient's in-kind match was accurate and based upon costs in support of the grant associated with the in-kind match. B. For 1 of 4 volunteer in-kind match contribution calculations, the Department incorrectly allocated volunteer hours using the prior fiscal year rates, resulting in an excess of in-kind match being recorded as earned. In addition, we were unable to verify the existence of 1 of the volunteer timesheets used in this calculation for this sample selection. Cause The cause of the condition found is primarily due to insufficient internal controls to ensure that the value of the match contributed by its subrecipient is complete and accurate. Due to the long-standing and collaborative relationship between the Department and the subrecipient, the Department has not developed or implemented formalized policies and procedures related to validating the existence of in-kind match earned. Further, related to the volunteer hours, the cause of the condition is due to human error. With over 250 timesheets to process, the volume of data and calculations are susceptible to error. Effect The effect of the condition found is that the Department did not have appropriate documentation to support the in-kind match earned and applied against its federal award in support of federal funds that were drawn. This could lead to unallowable costs being charged to the grant if the sufficient match was not made. Questioned Costs: $201,250 Recommendation We recommend that the Department implement written policies and procedures surrounding the tracking of in-kind match. Internal controls should be implemented to ensure the accuracy of the in-kind match earned, including ensuring that there is supporting documentation to substantiate the amount earned. The existing policies and procedures should also be enhanced related to volunteer time to monitor to ensure that all required timesheets are completed before using the volunteer time in support of its matching requirement and that the appropriate rate is used when determining the value of the volunteer in-kind match. View of Responsible Officials: Management concurs with this finding except for the questioned cost amount. Rejoinder: As documented within the condition found, we were unable to obtain sufficient documentation to support in-kind matching costs. As a result of our audit procedures, we identified questioned costs of $201,250.
Finding Reference Number: 2024-008 NH Fish and Game Department Fish and Wildlife Cluster (Assistance Listing #15.605, #15.611, #15.626) Federal Award Numbers: F22AF00995-00, F22AF00929-00, F23AF03086-00, F22AF00514-01, F22AF02616-02, F21AF04100-02, F21AF03886-03 Federal Award Year: 2021, 2022, 2023 U.S. Department of Interior Compliance Requirement: Matching Type of Finding: Material Weakness and Material Noncompliance Prior Year Finding: N/A Statistically Valid Sample: The sample was not intended to be, and was not, a statistically valid sample. Criteria In-kind match requirement is to test records to corroborate the values placed on in-kind contributions (including third party in-kind contributions) are in accordance with 2 CFR 200.306, 200.434, and 200.414, and the terms and conditions of the award. Additionally, per 2 CFR section 200.303, non-federal entities must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition To meet the federal match required under the program, the New Hampshire Fish and Game Department (the Department) utilizes in-kind match that is earned from volunteer hours and costs contributed by its third party subrecipient. During our testwork over in-kind match, we identified the following: A. For 7 of 9 subrecipient invoices selected for testwork used to support the Department’s in-kind match, we were unable to obtain documentation to support the amount of the in-kind match earned. For each of the 7 sample selections, the value of the in-kind contribution was handwritten on the subrecipient's invoice for unrelated services. There was no documentation obtained to support the accuracy of this handwritten amount. Upon inquiry, the Department confirmed that no further verification was performed to ensure the subrecipient's in-kind match was accurate and based upon costs in support of the grant associated with the in-kind match. B. For 1 of 4 volunteer in-kind match contribution calculations, the Department incorrectly allocated volunteer hours using the prior fiscal year rates, resulting in an excess of in-kind match being recorded as earned. In addition, we were unable to verify the existence of 1 of the volunteer timesheets used in this calculation for this sample selection. Cause The cause of the condition found is primarily due to insufficient internal controls to ensure that the value of the match contributed by its subrecipient is complete and accurate. Due to the long-standing and collaborative relationship between the Department and the subrecipient, the Department has not developed or implemented formalized policies and procedures related to validating the existence of in-kind match earned. Further, related to the volunteer hours, the cause of the condition is due to human error. With over 250 timesheets to process, the volume of data and calculations are susceptible to error. Effect The effect of the condition found is that the Department did not have appropriate documentation to support the in-kind match earned and applied against its federal award in support of federal funds that were drawn. This could lead to unallowable costs being charged to the grant if the sufficient match was not made. Questioned Costs: $201,250 Recommendation We recommend that the Department implement written policies and procedures surrounding the tracking of in-kind match. Internal controls should be implemented to ensure the accuracy of the in-kind match earned, including ensuring that there is supporting documentation to substantiate the amount earned. The existing policies and procedures should also be enhanced related to volunteer time to monitor to ensure that all required timesheets are completed before using the volunteer time in support of its matching requirement and that the appropriate rate is used when determining the value of the volunteer in-kind match. View of Responsible Officials: Management concurs with this finding except for the questioned cost amount. Rejoinder: As documented within the condition found, we were unable to obtain sufficient documentation to support in-kind matching costs. As a result of our audit procedures, we identified questioned costs of $201,250.
Finding Reference Number: 2024-008 NH Fish and Game Department Fish and Wildlife Cluster (Assistance Listing #15.605, #15.611, #15.626) Federal Award Numbers: F22AF00995-00, F22AF00929-00, F23AF03086-00, F22AF00514-01, F22AF02616-02, F21AF04100-02, F21AF03886-03 Federal Award Year: 2021, 2022, 2023 U.S. Department of Interior Compliance Requirement: Matching Type of Finding: Material Weakness and Material Noncompliance Prior Year Finding: N/A Statistically Valid Sample: The sample was not intended to be, and was not, a statistically valid sample. Criteria In-kind match requirement is to test records to corroborate the values placed on in-kind contributions (including third party in-kind contributions) are in accordance with 2 CFR 200.306, 200.434, and 200.414, and the terms and conditions of the award. Additionally, per 2 CFR section 200.303, non-federal entities must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition To meet the federal match required under the program, the New Hampshire Fish and Game Department (the Department) utilizes in-kind match that is earned from volunteer hours and costs contributed by its third party subrecipient. During our testwork over in-kind match, we identified the following: A. For 7 of 9 subrecipient invoices selected for testwork used to support the Department’s in-kind match, we were unable to obtain documentation to support the amount of the in-kind match earned. For each of the 7 sample selections, the value of the in-kind contribution was handwritten on the subrecipient's invoice for unrelated services. There was no documentation obtained to support the accuracy of this handwritten amount. Upon inquiry, the Department confirmed that no further verification was performed to ensure the subrecipient's in-kind match was accurate and based upon costs in support of the grant associated with the in-kind match. B. For 1 of 4 volunteer in-kind match contribution calculations, the Department incorrectly allocated volunteer hours using the prior fiscal year rates, resulting in an excess of in-kind match being recorded as earned. In addition, we were unable to verify the existence of 1 of the volunteer timesheets used in this calculation for this sample selection. Cause The cause of the condition found is primarily due to insufficient internal controls to ensure that the value of the match contributed by its subrecipient is complete and accurate. Due to the long-standing and collaborative relationship between the Department and the subrecipient, the Department has not developed or implemented formalized policies and procedures related to validating the existence of in-kind match earned. Further, related to the volunteer hours, the cause of the condition is due to human error. With over 250 timesheets to process, the volume of data and calculations are susceptible to error. Effect The effect of the condition found is that the Department did not have appropriate documentation to support the in-kind match earned and applied against its federal award in support of federal funds that were drawn. This could lead to unallowable costs being charged to the grant if the sufficient match was not made. Questioned Costs: $201,250 Recommendation We recommend that the Department implement written policies and procedures surrounding the tracking of in-kind match. Internal controls should be implemented to ensure the accuracy of the in-kind match earned, including ensuring that there is supporting documentation to substantiate the amount earned. The existing policies and procedures should also be enhanced related to volunteer time to monitor to ensure that all required timesheets are completed before using the volunteer time in support of its matching requirement and that the appropriate rate is used when determining the value of the volunteer in-kind match. View of Responsible Officials: Management concurs with this finding except for the questioned cost amount. Rejoinder: As documented within the condition found, we were unable to obtain sufficient documentation to support in-kind matching costs. As a result of our audit procedures, we identified questioned costs of $201,250.
Finding 2024-003 – Reporting Name of Federal Agency: Department of Labor- Federal Program Name and Assistance Listing Number: YouthBuild Program -17.274 Federal Award Identification Number and Year: YB-38231-22-60-A-36 May 02, 2022 through September 01, 2025. Criteria In accordance with the Funding Opportunity Announcement, the Company is required to provide and expend cash, in-kind or third party resources equivalent to exactly 25 percent of the grant award amount as "matching" funds. Match can be in the form of cash, in-kind contributions and third-party contributions and must meet the requirement found at 2 CFR 200.306, 2 CFR 200.403, 2 CFR 200.434, and 2 CFR 2900.8. 2 CFR 2900.8 requires that match is recognized at the time in which the funds are expended. The matching funds are required to be reported in the quarterly financial reports submitted by the Company. Condition The Company did not record in-kind matching funds contributions and related expense for the year ending June 30, 2024. In addition, the Company did not report their in-kind matching funds contributions or the related expenses on the quarterly financial report to the Department of Labor. Cause Internal controls over reporting of in-kind contributions and in-kind expenses were not operating effectively. Effect This resulted in an understatement of revenue and expense of $702,250 for the year ending June 30, 2024. In addition, the Company was not in compliance with the reporting requirements of the YouthBuild program. Questioned Costs N/A. Context A sample of 2 financial reports out of 2 financial reports required during the year ended June 30, 2024 did not report the in-kind contribution of matching funds. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that management reviews its internal controls over reporting of the ETA-9130 Financial Report to ensure complete and accurate reports. Additionally, we recommend that management strengthens its policies and procedures to ensure proper recognition and recording of revenue from in-kind contributions and related expenses. Views of Responsible Officials The Crenulated will request a quarterly in-kind contribution report from DOE and will ensure the in-kind contributions are recorded in the financial statements. The Crenulated plans to hire an in-house
Finding Reference Number: 2024-008 NH Fish and Game Department Fish and Wildlife Cluster (Assistance Listing #15.605, #15.611, #15.626) Federal Award Numbers: F22AF00995-00, F22AF00929-00, F23AF03086-00, F22AF00514-01, F22AF02616-02, F21AF04100-02, F21AF03886-03 Federal Award Year: 2021, 2022, 2023 U.S. Department of Interior Compliance Requirement: Matching Type of Finding: Material Weakness and Material Noncompliance Prior Year Finding: N/A Statistically Valid Sample: The sample was not intended to be, and was not, a statistically valid sample. Criteria In-kind match requirement is to test records to corroborate the values placed on in-kind contributions (including third party in-kind contributions) are in accordance with 2 CFR 200.306, 200.434, and 200.414, and the terms and conditions of the award. Additionally, per 2 CFR section 200.303, non-federal entities must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition To meet the federal match required under the program, the New Hampshire Fish and Game Department (the Department) utilizes in-kind match that is earned from volunteer hours and costs contributed by its third party subrecipient. During our testwork over in-kind match, we identified the following: A. For 7 of 9 subrecipient invoices selected for testwork used to support the Department’s in-kind match, we were unable to obtain documentation to support the amount of the in-kind match earned. For each of the 7 sample selections, the value of the in-kind contribution was handwritten on the subrecipient's invoice for unrelated services. There was no documentation obtained to support the accuracy of this handwritten amount. Upon inquiry, the Department confirmed that no further verification was performed to ensure the subrecipient's in-kind match was accurate and based upon costs in support of the grant associated with the in-kind match. B. For 1 of 4 volunteer in-kind match contribution calculations, the Department incorrectly allocated volunteer hours using the prior fiscal year rates, resulting in an excess of in-kind match being recorded as earned. In addition, we were unable to verify the existence of 1 of the volunteer timesheets used in this calculation for this sample selection. Cause The cause of the condition found is primarily due to insufficient internal controls to ensure that the value of the match contributed by its subrecipient is complete and accurate. Due to the long-standing and collaborative relationship between the Department and the subrecipient, the Department has not developed or implemented formalized policies and procedures related to validating the existence of in-kind match earned. Further, related to the volunteer hours, the cause of the condition is due to human error. With over 250 timesheets to process, the volume of data and calculations are susceptible to error. Effect The effect of the condition found is that the Department did not have appropriate documentation to support the in-kind match earned and applied against its federal award in support of federal funds that were drawn. This could lead to unallowable costs being charged to the grant if the sufficient match was not made. Questioned Costs: $201,250 Recommendation We recommend that the Department implement written policies and procedures surrounding the tracking of in-kind match. Internal controls should be implemented to ensure the accuracy of the in-kind match earned, including ensuring that there is supporting documentation to substantiate the amount earned. The existing policies and procedures should also be enhanced related to volunteer time to monitor to ensure that all required timesheets are completed before using the volunteer time in support of its matching requirement and that the appropriate rate is used when determining the value of the volunteer in-kind match. View of Responsible Officials: Management concurs with this finding except for the questioned cost amount. Rejoinder: As documented within the condition found, we were unable to obtain sufficient documentation to support in-kind matching costs. As a result of our audit procedures, we identified questioned costs of $201,250.
Finding Reference Number: 2024-008 NH Fish and Game Department Fish and Wildlife Cluster (Assistance Listing #15.605, #15.611, #15.626) Federal Award Numbers: F22AF00995-00, F22AF00929-00, F23AF03086-00, F22AF00514-01, F22AF02616-02, F21AF04100-02, F21AF03886-03 Federal Award Year: 2021, 2022, 2023 U.S. Department of Interior Compliance Requirement: Matching Type of Finding: Material Weakness and Material Noncompliance Prior Year Finding: N/A Statistically Valid Sample: The sample was not intended to be, and was not, a statistically valid sample. Criteria In-kind match requirement is to test records to corroborate the values placed on in-kind contributions (including third party in-kind contributions) are in accordance with 2 CFR 200.306, 200.434, and 200.414, and the terms and conditions of the award. Additionally, per 2 CFR section 200.303, non-federal entities must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition To meet the federal match required under the program, the New Hampshire Fish and Game Department (the Department) utilizes in-kind match that is earned from volunteer hours and costs contributed by its third party subrecipient. During our testwork over in-kind match, we identified the following: A. For 7 of 9 subrecipient invoices selected for testwork used to support the Department’s in-kind match, we were unable to obtain documentation to support the amount of the in-kind match earned. For each of the 7 sample selections, the value of the in-kind contribution was handwritten on the subrecipient's invoice for unrelated services. There was no documentation obtained to support the accuracy of this handwritten amount. Upon inquiry, the Department confirmed that no further verification was performed to ensure the subrecipient's in-kind match was accurate and based upon costs in support of the grant associated with the in-kind match. B. For 1 of 4 volunteer in-kind match contribution calculations, the Department incorrectly allocated volunteer hours using the prior fiscal year rates, resulting in an excess of in-kind match being recorded as earned. In addition, we were unable to verify the existence of 1 of the volunteer timesheets used in this calculation for this sample selection. Cause The cause of the condition found is primarily due to insufficient internal controls to ensure that the value of the match contributed by its subrecipient is complete and accurate. Due to the long-standing and collaborative relationship between the Department and the subrecipient, the Department has not developed or implemented formalized policies and procedures related to validating the existence of in-kind match earned. Further, related to the volunteer hours, the cause of the condition is due to human error. With over 250 timesheets to process, the volume of data and calculations are susceptible to error. Effect The effect of the condition found is that the Department did not have appropriate documentation to support the in-kind match earned and applied against its federal award in support of federal funds that were drawn. This could lead to unallowable costs being charged to the grant if the sufficient match was not made. Questioned Costs: $201,250 Recommendation We recommend that the Department implement written policies and procedures surrounding the tracking of in-kind match. Internal controls should be implemented to ensure the accuracy of the in-kind match earned, including ensuring that there is supporting documentation to substantiate the amount earned. The existing policies and procedures should also be enhanced related to volunteer time to monitor to ensure that all required timesheets are completed before using the volunteer time in support of its matching requirement and that the appropriate rate is used when determining the value of the volunteer in-kind match. View of Responsible Officials: Management concurs with this finding except for the questioned cost amount. Rejoinder: As documented within the condition found, we were unable to obtain sufficient documentation to support in-kind matching costs. As a result of our audit procedures, we identified questioned costs of $201,250.
Finding Reference Number: 2024-008 NH Fish and Game Department Fish and Wildlife Cluster (Assistance Listing #15.605, #15.611, #15.626) Federal Award Numbers: F22AF00995-00, F22AF00929-00, F23AF03086-00, F22AF00514-01, F22AF02616-02, F21AF04100-02, F21AF03886-03 Federal Award Year: 2021, 2022, 2023 U.S. Department of Interior Compliance Requirement: Matching Type of Finding: Material Weakness and Material Noncompliance Prior Year Finding: N/A Statistically Valid Sample: The sample was not intended to be, and was not, a statistically valid sample. Criteria In-kind match requirement is to test records to corroborate the values placed on in-kind contributions (including third party in-kind contributions) are in accordance with 2 CFR 200.306, 200.434, and 200.414, and the terms and conditions of the award. Additionally, per 2 CFR section 200.303, non-federal entities must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition To meet the federal match required under the program, the New Hampshire Fish and Game Department (the Department) utilizes in-kind match that is earned from volunteer hours and costs contributed by its third party subrecipient. During our testwork over in-kind match, we identified the following: A. For 7 of 9 subrecipient invoices selected for testwork used to support the Department’s in-kind match, we were unable to obtain documentation to support the amount of the in-kind match earned. For each of the 7 sample selections, the value of the in-kind contribution was handwritten on the subrecipient's invoice for unrelated services. There was no documentation obtained to support the accuracy of this handwritten amount. Upon inquiry, the Department confirmed that no further verification was performed to ensure the subrecipient's in-kind match was accurate and based upon costs in support of the grant associated with the in-kind match. B. For 1 of 4 volunteer in-kind match contribution calculations, the Department incorrectly allocated volunteer hours using the prior fiscal year rates, resulting in an excess of in-kind match being recorded as earned. In addition, we were unable to verify the existence of 1 of the volunteer timesheets used in this calculation for this sample selection. Cause The cause of the condition found is primarily due to insufficient internal controls to ensure that the value of the match contributed by its subrecipient is complete and accurate. Due to the long-standing and collaborative relationship between the Department and the subrecipient, the Department has not developed or implemented formalized policies and procedures related to validating the existence of in-kind match earned. Further, related to the volunteer hours, the cause of the condition is due to human error. With over 250 timesheets to process, the volume of data and calculations are susceptible to error. Effect The effect of the condition found is that the Department did not have appropriate documentation to support the in-kind match earned and applied against its federal award in support of federal funds that were drawn. This could lead to unallowable costs being charged to the grant if the sufficient match was not made. Questioned Costs: $201,250 Recommendation We recommend that the Department implement written policies and procedures surrounding the tracking of in-kind match. Internal controls should be implemented to ensure the accuracy of the in-kind match earned, including ensuring that there is supporting documentation to substantiate the amount earned. The existing policies and procedures should also be enhanced related to volunteer time to monitor to ensure that all required timesheets are completed before using the volunteer time in support of its matching requirement and that the appropriate rate is used when determining the value of the volunteer in-kind match. View of Responsible Officials: Management concurs with this finding except for the questioned cost amount. Rejoinder: As documented within the condition found, we were unable to obtain sufficient documentation to support in-kind matching costs. As a result of our audit procedures, we identified questioned costs of $201,250.
Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-004 Significant deficiency in internal controls over compliance related to allowable costs and cost principles compliance requirements. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.434, costs related to contributions and donations are unallowable costs. Condition/Context for Evaluation During the year ended June 30, 2023, we identified costs related to donations to other not-for-profit entities and organizations totaling approximately $143,350 that were included in the indirect cost pool. Effect or Potential Effect The Organization did not fully comply with the allowable cost principles as outlined in 2 CFR 200, Subpart E. As a result, the indirect cost pool for 2023 included unallowable costs. Questioned Costs Not determinable Cause The Organization’s internal controls did not ensure that all costs included in the indirect cost pool were allowable. Repeat Finding Not a repeat finding. Recommendation We recommend that the Organization implement the necessary internal controls to ensure that only allowable costs are included in the indirect cost pool. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.