CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
CFDA Number, Federal Agency, and Program Name ALN 84.425E and 84.425F, Department of Education, COVID 19 Education Stabilization Fund 84.047A, Department of Education, TRIO Cluster Upward Bound 84.425N, Great Start for Higher Education Federal Award Identification Number and Year P425E202505, P425F202028, P425M200851, P047A170893, P047A170894, P047A170895, H325N180008 20 Pass through Entity N/A for ALN 84.425E and 84.047A, which were direct funded ALN 84.425N was passed through the University of Toledo Finding Type Material weakness Repeat Finding No Criteria 2 CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedules easier to use. Condition The original schedule of expenditures of federal awards (SEFA) provided by the College was not complete and accurate. The audit team identified numerous errors throughout the course of our procedures which were brought to management's attention. Management made the appropriate corrections to adjust the SEFA to the appropriate balances and presentation. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The College accumulates the financial data and other required information to complete the SEFA. The original SEFA provided by the College to the audit team included several inaccuracies, including missing and/or incomplete expenditure amounts and incorrect presentation of pass through entities, award numbers, and award amounts. The SEFA most significantly included the following inaccuracies: $2,620,508 spent under ALN 84.425E (HEERF) was improperly excluded from the SEFA. Expenditures under ALN 84.425F (HEERF) were overstated by $149,844 for costs incurred outside the fiscal period under audit. Expenditures under ALN 84.047A (TRIO) were overstated by $304,924 for costs incurred outside the fiscal period under audit. $28,941 spent under ALN 84.425N (Great Start for Higher Education) was improperly excluded from the SEFA. Cause and Effect Controls and processes in place to prepare the SEFA did not ensure that the SEFA was complete and accurate. After follow ups with the audit team, all errors were corrected by management and all expenditure amounts and information were properly reported on the SEFA for the year ended June 30, 2022. Recommendation The College's process for preparing the SEFA should be adjusted to ensure that accounting records are closed timely, internal accounts are reconciled (i.e. the SEFA reconciles to federal revenue recorded), and appropriate workpapers are prepared to support the SEFA balances. In addition, client should review award numbers, award amounts, pass through entity information, and expenditure amounts for accuracy before providing the SEFA to the auditors. This process should include review by appropriate individuals, including the Director of Financial Aid, Director of Financial Services, and individuals involved in the administration of grants. Views of Responsible Officials and Corrective Action Plan A detailed business procedure will be written and implemented that expressly lists how to handle year end audit as it relates to both the Annual Financial Audit and the Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services.
Assistance Listing Number, Federal Agency, and Program Name - 98.001, U.S. Agency for International Development, USAID Foreign Assistance for Programs Overseas Federal Award Identification Number and Year - AID-612-A-16-00003, 2016; 72061222CA00003, 2022 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - In accordance with 2 CFR 200.502(a), the determination of when a federal award is expended must be based on when the activity related to the federal award occurs. Generally, the activity pertains to events that require the nonfederal entity to comply with federal statues, regulations, and the terms and conditions of federal awards, such as expenditure/expense transactions associated with awards. Condition - The schedule of expenditures of federal awards (SEFA) for the year ended June 30, 2022 includes expenditures incurred during the prior fiscal year. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - Out of a sample of 40 expenditures selected for allowability testing, 4 samples related to expenditures incurred in the prior fiscal year but not accrued by the Organization until the current fiscal year-end. The identified expenditures that pertain to prior fiscal year amount to $40,944 and are incorrectly included in the schedule of expenditures of federal awards as of June 30, 2022. Cause and Effect - Internal controls did not ensure proper cut-off of federal expenditures therefore overstating the SEFA for the current fiscal year. The improper inclusion of prior year expenditures in the current fiscal year SEFA did not affect the major program determination. Furthermore these costs were incurred within the period of performance creating no questioned costs. Recommendation We recommend the Organization establish controls and processes to ensure expenditures are reported in the appropriate fiscal year within the general ledger and the SEFA. Views of Responsible Officials and Corrective Action Plan The Organization acknowledges this finding. Going forward the Organization will implement a review process of the Schedule of Expenditures of Federal Awards.
Assistance Listing Number, Federal Agency, and Program Name - 98.001, U.S. Agency for International Development, USAID Foreign Assistance for Programs Overseas Federal Award Identification Number and Year - AID-612-A-16-00003, 2016; 72061222CA00003, 2022 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - In accordance with 2 CFR 200.502(a), the determination of when a federal award is expended must be based on when the activity related to the federal award occurs. Generally, the activity pertains to events that require the nonfederal entity to comply with federal statues, regulations, and the terms and conditions of federal awards, such as expenditure/expense transactions associated with awards. Condition - The schedule of expenditures of federal awards (SEFA) for the year ended June 30, 2022 includes expenditures incurred during the prior fiscal year. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - Out of a sample of 40 expenditures selected for allowability testing, 4 samples related to expenditures incurred in the prior fiscal year but not accrued by the Organization until the current fiscal year-end. The identified expenditures that pertain to prior fiscal year amount to $40,944 and are incorrectly included in the schedule of expenditures of federal awards as of June 30, 2022. Cause and Effect - Internal controls did not ensure proper cut-off of federal expenditures therefore overstating the SEFA for the current fiscal year. The improper inclusion of prior year expenditures in the current fiscal year SEFA did not affect the major program determination. Furthermore these costs were incurred within the period of performance creating no questioned costs. Recommendation We recommend the Organization establish controls and processes to ensure expenditures are reported in the appropriate fiscal year within the general ledger and the SEFA. Views of Responsible Officials and Corrective Action Plan The Organization acknowledges this finding. Going forward the Organization will implement a review process of the Schedule of Expenditures of Federal Awards.
Finding 2022-002 ? Significant Deficiency Award No.: 97.083, Staffing for Adequate Fire and Emergency Response Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency Compliance Requirement: Other compliance requirements. Condition: The schedule of Expenditures of Federal Awards (SEFA) was not complete, and expenditures reported on the SEFA were revised during the single audit. Criteria: 2 CFR Part 200, Subpart F (Uniform Guidance) Section 200.502 states, ?The auditee should prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements.? Internal controls over the SEFA should be in place ensure accrual basis expenses incurred under the federal program are properly reported as expenses on the SEFA and are properly reported as revenue in the financial statements prior to the start of the single audit. Cause: SEFA was not fully reconciled and finalized until after the single audit began. Effect: The expenses included on the SEFA were revised during the single audit, which could have resulted in the auditor not selecting the correct major program or expenses for testing and could have resulted in the single audit not satisfying the requirements of the Uniform Guidance. Recommendation: We recommend additional review procedures be implemented to ensure the SEFA is complete and accurate when the single audit begins. Views of Responsible Officials and Planned Corrective Actions: Management?s response and planned corrective action is included in the Corrective Action Plan included at the end of the report.
Finding 2022-003 ? Significant Deficiency Assistance Listing: 93.591, Family Violence Prevention and Services/State Domestic Violence Coalitions Federal Grantor: U.S. Department of Health and Human Services Compliance Requirement: Other Condition: Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) were revised during the single audit. Criteria: 2 CFR Part 200, Subpart F (Uniform Guidance) Section 200.510(b) states, ?The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended in accordance with ?200.502 Basis for determining Federal awards expended.? Internal controls over the SEFA should be in place to ensure accrual basis expenses incurred under federal programs are appropriately reported as expenses on the SEFA and are appropriately reported as revenue in the financial statements prior to the single audit. Cause: The Partnership failed to prepare its Audited Financial Statements and SEFA in a timely manner due to the loss of its key accounting staff near the single audit deadline and the time it took to hire a contract accounting firm to prepare for the financial statement and single audit. Also, some expenses reported on the SEFA was not reported in the general ledger grouping for ?funders? used to separate revenues and expenses for the federal grants and were instead reported in the grouping used for unallocated operating expenses. Effect: Adjustments were needed to properly report expenses on the SEFA and make the expenses agree to federal revenues in the financial statements. If expenses are not properly reported on the SEFA prior to the start of the single audit, the auditor could omit expenses for testing or select the wrong program for testing as a major program during the single audit, which would result in the Partnership?s single audit not complying with audit standards. Recommendation: The Partnership should work with its external accounting firm to ensure the SEFA is complete and accurate and expenses agree to federal revenues reported and ensure revenues and expenses for each federal grant are included in the appropriate grouping code for the grant so revenues and expenses claimed are accounted for separately in the general ledger. Management?s Response: Management?s response to the finding is discussed in the attached Corrective Action Plan.
Federal Program Information: Schedule of Expenditures of Federal Awards (Various ALN #?s) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): Reporting- The auditee must prepare a schedule of expenditures of Federal awards (the ?SEFA?) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502 Basis for determining Federal awards expended. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. For a cluster of programs, provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. For Research and Development (?R&D?), total Federal awards expended must be shown either by individual Federal award or by Federal agency and major subdivision within the Federal agency. (2) For Federal awards received as a subrecipient, the name of the passthrough entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the Assistance Listing number or other identifying number when the Assistance Listing information is not available. For a cluster of programs also provide the total for the cluster. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in 2 CFR 200.502(b), identify in the notes to the schedule the balances outstanding at the end of the audit period. This is in addition to including the total Federal awards expended for loan or loan guarantee programs in the schedule. (6) Include notes that describe that significant accounting policies used in preparing the schedule and note whether or not the auditee elected to use the 10% de minimis cost rate as covered in 2 CFR 200.414. Condition: The SEFA as prepared by management did not originally include one federal grant with federal expenditures to be reported within the 2022 SEFA. Cause: Lack of administrative oversight and insufficient internal controls with respect to preparation of the SEFA. Effect: The original draft SEFA was incomplete. Questioned Costs: None. Context: The original draft SEFA was incomplete. Identification as a Repeat Finding: This is a repeat finding of prior year finding 2021-001. Recommendation: We recommend the College enhance its procedures and internal controls with respect to preparation and review of the SEFA. Views of Responsible Officials and Planned Corrective Actions: The grant included in the finding was received from a local government entity which did not communicate any reporting requirements associated with the grant. The College will be more vigilant in future years in assessing any grants received for inclusion on the SEFA.
Finding 2022-001 Preparation of Schedule of Expenditures of Federal Awards Programs: U.S. Department of Agriculture -ALN: 10.760 Program Title: Water and Waste Disposal Systems for Rural Communities Criteria: The Schedule of Expenditures of Federal Awards is a supplemental schedule to the financial statements required to be produced when the entity is subject to a single audit. The single audit requirement is triggered when the federal expenditures reported on the Schedule of Expenditures of Federal Awards exceed $750,000 or more within an entity's fiscal year. Uniform Guidance 2 CFR ?200.510(b) states "The auditee must prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee's financial statements which must include the total federal awards expended as determined in accordance with ?200.502." Condition: For the fiscal year ended June 30, 2022, the City kept records of all expenditures and receipts of funding from drawdown requests together with support of payments and deposits of funds related to all federal expenditures but did not present those expenditures correctly or completely on a Schedule of Expenditure of Federal Awards as required by Uniform Guidance 2 CFR ?200.510(b). Effect: An accurate representation of total federal expenditures for the fiscal year is required to clearly identify federal expenditures for the audit period. The absence of a complete and accurate Schedule of Expenditures of Federal Awards for the audit period is noncompliant with the requirements set forth under Uniform Guidance 2 CFR ?200.510(b) but does not constitute a significant deficiency or material weakness in internal control over compliance. Questioned Costs: None reported. Recommendation: The City should implement a policy requiring entry of any federal expenditures to the Schedule of Expenditures of Federal Awards as part of the drawdown or pay request processes when submitting expenditures to the Federal Agency or Pass-through Entity providing funding. The procedures should be followed consistently to ensure that federal funds are appropriately accounted for and clearly identifiable for the period in which they occurred. The City of Cave Spring will refer to the compliance requirements of Title 2 U.S. Code of Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, and ensure the City meets the minimum Schedule of Expenditures of Federal Awards requirements as described in 2 CFR ?200.510(b).
Reference Number: 2022-018 Prior Year Finding: 2021-013 Federal Agency: Department of the Treasury State Agency: Department of Finance and Management (Finance) Federal Program: COVID-19 ? Coronavirus Relief Fund COVID-19 ? Emergency Rental Assistance COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.019, 21.023, 21.027 Award Number and Year: SLT0049 (2020), SLT0083 (2020) ERA0029 (2021), ERAE0054 (2021), ERAE1023 (2021) SLFRP4407 (2021), SLFRP4563 (2021), SLFRP4453 (2021-2022) Compliance Requirement: Reporting: Schedule of Expenditures of Federal Awards Type of Finding Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. The schedule must also include the total amount provided to subrecipients from each Federal program. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: 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 comply 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). Condition: Errors were detected in the Schedule of Expenditures of Federal Awards (SEFA) submitted to auditors, including errors in both total expenditures and the amount provided to subrecipients. Context: The following SEFA reporting errors were noted during audit test work: 1. The amount provided to subrecipients under assistance listing 21.023 ? Emergency Rental Assistance was understated by $118.8 million, or 99%. The amount originally reported was $1.3 million but during audit test work it was determined that this amount should have been $120.1 million. 2. The amount provided to subrecipients under assistance listing 21.027 ? Coronavirus State and Local Fiscal Recovery Funds was understated by $77.3 million, or 89%. The amount originally reported was $9.7 million but during audit test work it was determined that this amount should have been $87 million. 3. Total expenditures reported under assistance listing 21.027 ? Coronavirus State and Local Fiscal Recovery Funds were overstated by $6.2 million, or 6%. The amount originally reported was $107.8 million but during audit test work it was determined that this amount should have been $101.6 million. The original reported amount included duplicate expenditures of approximately $6 million. 4. The amount provided to subrecipients under assistance listing 21.019 ? Coronavirus Relief Fund could not be verified. During the prior year?s audit, significant reporting errors were noted in the amount provided to subrecipients. During the current year?s audit, Finance indicated that it had not yet fully implemented the FY 2021 corrective action plan for this issue and, as a result, it was unable to verify the accuracy of the amount reported as provided to subrecipients during FY 2022. Questioned costs: Undetermined. Cause: Individual State agencies/departments prepare their own sections of the SEFA and submit them to Finance which compiles the State?s consolidated report. Procedures and internal controls were not sufficient to ensure that expenditures reported by Finance on the SEFA were accurate and were supported by detail expenditure transactions recorded in the State?s accounting system. On the initial SEFA submitted to auditors, approximately $6 million had been duplicated in total expenditures under 21.027 - Coronavirus State and Local Fiscal Recovery Funds. Payments to subrecipients under Emergency Rental Assistance and Coronavirus State and Local Fiscal Recovery Funds were improperly coded in the State?s accounting system which caused them to be excluded when the SEFA was initially prepared. Further, the prior year?s corrective action plan had not been fully implemented to allow Finance to verify the accuracy of the amount reported as provided to subrecipients under the Coronavirus Relief Fund during FY 2022. Effect: The amount provided to subrecipients was incorrectly reported on the SEFA submitted to auditors which effected testing of subrecipient monitoring for the programs. Recommendation: We recommend that Finance improve its SEFA compilation process to ensure that program expenditures and the amounts provided to subrecipients reported on the State?s SEFA are complete and accurate. We further recommend that Finance work with the State?s agencies and departments to review and enhance procedures and controls to ensure that subrecipient payments are accurately recorded in the State?s accounting system and that expenditure information submitted to Finance for inclusion on the State?s SEFA is accurate and ties to detail expenditure transactions in the State?s accounting system. Views of responsible officials: Management agrees with the finding.
Reference Number: 2022-018 Prior Year Finding: 2021-013 Federal Agency: Department of the Treasury State Agency: Department of Finance and Management (Finance) Federal Program: COVID-19 ? Coronavirus Relief Fund COVID-19 ? Emergency Rental Assistance COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.019, 21.023, 21.027 Award Number and Year: SLT0049 (2020), SLT0083 (2020) ERA0029 (2021), ERAE0054 (2021), ERAE1023 (2021) SLFRP4407 (2021), SLFRP4563 (2021), SLFRP4453 (2021-2022) Compliance Requirement: Reporting: Schedule of Expenditures of Federal Awards Type of Finding Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. The schedule must also include the total amount provided to subrecipients from each Federal program. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: 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 comply 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). Condition: Errors were detected in the Schedule of Expenditures of Federal Awards (SEFA) submitted to auditors, including errors in both total expenditures and the amount provided to subrecipients. Context: The following SEFA reporting errors were noted during audit test work: 1. The amount provided to subrecipients under assistance listing 21.023 ? Emergency Rental Assistance was understated by $118.8 million, or 99%. The amount originally reported was $1.3 million but during audit test work it was determined that this amount should have been $120.1 million. 2. The amount provided to subrecipients under assistance listing 21.027 ? Coronavirus State and Local Fiscal Recovery Funds was understated by $77.3 million, or 89%. The amount originally reported was $9.7 million but during audit test work it was determined that this amount should have been $87 million. 3. Total expenditures reported under assistance listing 21.027 ? Coronavirus State and Local Fiscal Recovery Funds were overstated by $6.2 million, or 6%. The amount originally reported was $107.8 million but during audit test work it was determined that this amount should have been $101.6 million. The original reported amount included duplicate expenditures of approximately $6 million. 4. The amount provided to subrecipients under assistance listing 21.019 ? Coronavirus Relief Fund could not be verified. During the prior year?s audit, significant reporting errors were noted in the amount provided to subrecipients. During the current year?s audit, Finance indicated that it had not yet fully implemented the FY 2021 corrective action plan for this issue and, as a result, it was unable to verify the accuracy of the amount reported as provided to subrecipients during FY 2022. Questioned costs: Undetermined. Cause: Individual State agencies/departments prepare their own sections of the SEFA and submit them to Finance which compiles the State?s consolidated report. Procedures and internal controls were not sufficient to ensure that expenditures reported by Finance on the SEFA were accurate and were supported by detail expenditure transactions recorded in the State?s accounting system. On the initial SEFA submitted to auditors, approximately $6 million had been duplicated in total expenditures under 21.027 - Coronavirus State and Local Fiscal Recovery Funds. Payments to subrecipients under Emergency Rental Assistance and Coronavirus State and Local Fiscal Recovery Funds were improperly coded in the State?s accounting system which caused them to be excluded when the SEFA was initially prepared. Further, the prior year?s corrective action plan had not been fully implemented to allow Finance to verify the accuracy of the amount reported as provided to subrecipients under the Coronavirus Relief Fund during FY 2022. Effect: The amount provided to subrecipients was incorrectly reported on the SEFA submitted to auditors which effected testing of subrecipient monitoring for the programs. Recommendation: We recommend that Finance improve its SEFA compilation process to ensure that program expenditures and the amounts provided to subrecipients reported on the State?s SEFA are complete and accurate. We further recommend that Finance work with the State?s agencies and departments to review and enhance procedures and controls to ensure that subrecipient payments are accurately recorded in the State?s accounting system and that expenditure information submitted to Finance for inclusion on the State?s SEFA is accurate and ties to detail expenditure transactions in the State?s accounting system. Views of responsible officials: Management agrees with the finding.
Reference Number: 2022-018 Prior Year Finding: 2021-013 Federal Agency: Department of the Treasury State Agency: Department of Finance and Management (Finance) Federal Program: COVID-19 ? Coronavirus Relief Fund COVID-19 ? Emergency Rental Assistance COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.019, 21.023, 21.027 Award Number and Year: SLT0049 (2020), SLT0083 (2020) ERA0029 (2021), ERAE0054 (2021), ERAE1023 (2021) SLFRP4407 (2021), SLFRP4563 (2021), SLFRP4453 (2021-2022) Compliance Requirement: Reporting: Schedule of Expenditures of Federal Awards Type of Finding Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. The schedule must also include the total amount provided to subrecipients from each Federal program. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: 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 comply 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). Condition: Errors were detected in the Schedule of Expenditures of Federal Awards (SEFA) submitted to auditors, including errors in both total expenditures and the amount provided to subrecipients. Context: The following SEFA reporting errors were noted during audit test work: 1. The amount provided to subrecipients under assistance listing 21.023 ? Emergency Rental Assistance was understated by $118.8 million, or 99%. The amount originally reported was $1.3 million but during audit test work it was determined that this amount should have been $120.1 million. 2. The amount provided to subrecipients under assistance listing 21.027 ? Coronavirus State and Local Fiscal Recovery Funds was understated by $77.3 million, or 89%. The amount originally reported was $9.7 million but during audit test work it was determined that this amount should have been $87 million. 3. Total expenditures reported under assistance listing 21.027 ? Coronavirus State and Local Fiscal Recovery Funds were overstated by $6.2 million, or 6%. The amount originally reported was $107.8 million but during audit test work it was determined that this amount should have been $101.6 million. The original reported amount included duplicate expenditures of approximately $6 million. 4. The amount provided to subrecipients under assistance listing 21.019 ? Coronavirus Relief Fund could not be verified. During the prior year?s audit, significant reporting errors were noted in the amount provided to subrecipients. During the current year?s audit, Finance indicated that it had not yet fully implemented the FY 2021 corrective action plan for this issue and, as a result, it was unable to verify the accuracy of the amount reported as provided to subrecipients during FY 2022. Questioned costs: Undetermined. Cause: Individual State agencies/departments prepare their own sections of the SEFA and submit them to Finance which compiles the State?s consolidated report. Procedures and internal controls were not sufficient to ensure that expenditures reported by Finance on the SEFA were accurate and were supported by detail expenditure transactions recorded in the State?s accounting system. On the initial SEFA submitted to auditors, approximately $6 million had been duplicated in total expenditures under 21.027 - Coronavirus State and Local Fiscal Recovery Funds. Payments to subrecipients under Emergency Rental Assistance and Coronavirus State and Local Fiscal Recovery Funds were improperly coded in the State?s accounting system which caused them to be excluded when the SEFA was initially prepared. Further, the prior year?s corrective action plan had not been fully implemented to allow Finance to verify the accuracy of the amount reported as provided to subrecipients under the Coronavirus Relief Fund during FY 2022. Effect: The amount provided to subrecipients was incorrectly reported on the SEFA submitted to auditors which effected testing of subrecipient monitoring for the programs. Recommendation: We recommend that Finance improve its SEFA compilation process to ensure that program expenditures and the amounts provided to subrecipients reported on the State?s SEFA are complete and accurate. We further recommend that Finance work with the State?s agencies and departments to review and enhance procedures and controls to ensure that subrecipient payments are accurately recorded in the State?s accounting system and that expenditure information submitted to Finance for inclusion on the State?s SEFA is accurate and ties to detail expenditure transactions in the State?s accounting system. Views of responsible officials: Management agrees with the finding.
2022-008 Inadequate Schedule of Federal Expenditures Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing No. 84.063, 84.268 Federal Award Identification Number and Year: P063P218567-2022, P268K228567-2022 Award Periods: July 1, 2021 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: CFR ?200.510(b) of the Uniform Guidance requires the auditee to prepare a SEFA for the period covered by the auditee?s financial statements which must include the total federal awards expended as determined in accordance with ?200.502 of the Uniform Guidance, ?Basis for Determining Federal Awards Expended. Condition: Though the College provided a Schedule of Federal Expenditures, the College did not have the controls in place to provide a Schedule of Federal Expenditures timely. Questioned Costs: None Context: The College did not have the controls in place to provide a Schedule of Federal Expenditures in a timely manner. Cause: The College did not have the appropriate resources and staffing in place to verify they were in compliance with all requirements. Effect: An incorrect Schedule of Federal Expenditures can delay an audit beyond the reporting deadline and cause unnecessary audit costs. Also, the delay could cause the College not to be in compliance with the DCF submission. Repeat findings: 2021-011 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Views of Responsible Officials: There is no disagreement with the audit finding.
2022-008 Inadequate Schedule of Federal Expenditures Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing No. 84.063, 84.268 Federal Award Identification Number and Year: P063P218567-2022, P268K228567-2022 Award Periods: July 1, 2021 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: CFR ?200.510(b) of the Uniform Guidance requires the auditee to prepare a SEFA for the period covered by the auditee?s financial statements which must include the total federal awards expended as determined in accordance with ?200.502 of the Uniform Guidance, ?Basis for Determining Federal Awards Expended. Condition: Though the College provided a Schedule of Federal Expenditures, the College did not have the controls in place to provide a Schedule of Federal Expenditures timely. Questioned Costs: None Context: The College did not have the controls in place to provide a Schedule of Federal Expenditures in a timely manner. Cause: The College did not have the appropriate resources and staffing in place to verify they were in compliance with all requirements. Effect: An incorrect Schedule of Federal Expenditures can delay an audit beyond the reporting deadline and cause unnecessary audit costs. Also, the delay could cause the College not to be in compliance with the DCF submission. Repeat findings: 2021-011 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Views of Responsible Officials: There is no disagreement with the audit finding.
The Lawrence County Fiscal Court Did Not Establish And Maintain Effective Internal Controls Over Compliance With Coronavirus State and Local Fiscal Recovery Fund (SLFRF) Requirements Federal Program: Assistance Listing #: 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Award Number and Year: 2022 Name of Federal Agency: U.S. Department of the Treasury Compliance Requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Reporting Type of Finding: Significant Deficiency Amount of Questioned Costs: $0 COVID Related: Yes The Lawrence County Fiscal Court transferred federal funds from the ARPA fund to the general, jail, road, LGEA, and E-911 funds without first ensuring sufficient supporting documentation of allowable expenditures during the same period as the funds were reported as expended on the Schedule of Expenditures of Federal Awards (SEFA). The county was awarded $2,975,148 in American Rescue Plan Act (ARPA) funds, receiving the first payment of $1,487,618 into the ARPA fund in May 2021, and their second payment of $1,487,530 in June 2022.The fiscal court?s transfers in total from the ARPA fund to each fund are provided below: ? General - $714,640 ? Road - $250,000 ? Jail - $40,000 ? LGEA - $25,000 ? E-911 - $10,000 ? Payroll - $217,739 These transfers from the ARPA fund were considered ?lost revenue? according to their fiscal court meeting minutes. At the time of these transfers, and until auditors inquired about the supporting documentation, the county did not maintain a list of expenditures that reconciled to the transfer total. After this inquiry, the county gathered documentation and provided auditors a reconciliation of expenditures of eligible costs that supported the amount transferred into the general fund. An effective internal control system was not in place in Lawrence County to ensure compliance with requirements related to the administration of ARPA funds and the Allowable Costs/Cost Principles compliance requirements. The lack of internal controls was a systemic issue throughout the period. Failure to establish and maintain effective internal controls over compliance with federal program requirements could subject the county to the risk of reporting ineligible expenditures on the SEFA and using grant funds for unallowable purposes. 2 CFR 200.303 states in part, ?[t]he 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.? 2 CFR ?200.302(b) states, ?[t]he financial management system of each non-Federal entity must provide for the following ?: (2) [a]ccurate, current and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set for in ?200.328 and 200.329.? In addition, 2 CFR ?200.502(a) states, ?[t]he determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.? Therefore, the county should only include expenditures on the Schedule of Expenditures of Federal Awards (SEFA) for which there is sufficient supporting documentation. We recommend the county establish and maintain internal controls over compliance for all federal program expenditures to ensure accurate use and reporting of federal awards, including maintaining sufficient supporting documentation of expenditures that reconciles to any transfer from a federal program fund into other county funds.
Criteria or specific requirement: Per the 2 CFR 200.502, Basis for Determining Federal Awards Expended, the schedule of expenditures of federal awards (SEFA) for the period covered by the financial statements must be complete, accurate, and include the total federal awards expended. Per the 2022 OMB Compliance Supplement for ALN No. 32.009, Allowable costs must meet general criteria for allowability, including being necessary and reasonable for the performance of the Federal award, allocable thereto and adequately documented. Condition The amounts presented for the Emergency Connectivity Fund Program on the District?s SEFA were adjusted by $707,123. Of this amount, $138,673.08 was for ineligible cases submitted for reimbursement that are not allowable under the program. Questioned costs: $138,673.08. Context Federal award requires accurate and reliable documentation of allowable costs and SEFA reporting. Cause The District was unaware cases for laptops would be deemed ineligible. They believe the remaining amount rejected of $568,449 for warranties and licenses will get accepted during litigation but won?t have a resolution during 2022. Therefore, the SEFA was adjusted for the full amount of $707,123. Effect An adjustment of $707,123 was required to be made to the District?s SEFA and $138,673.08 of this amount was deemed ineligible for reimbursement. Repeat Finding: No Recommendation We recommend that the District improve the review process over tracking and reporting reimbursements of federal expenditures. Views of responsible officials: There is no disagreement with the audit finding.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.