2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?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 as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?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 as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?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 as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?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 as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?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 as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?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 as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?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 as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?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 as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?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 as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?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 as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?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 as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
Reference Number: 2022-001Federal Agency: U.S. Department of LaborU.S. Department of TreasuryU.S. Department of Health and Human ServicesFederal Program: WIOA ClusterCOVID-19-Coronavirus State and Local Fiscal Recovery FundsAging ClusterProjects for Assistance in Transition from Homelessness (PATH)Block Grants for Community Mental Health ServicesAssistance Listing Number: 17.258/17.259/17.278, 21.027, 93.044/93.045/93.053, 93.150, 93.958Pass-through Agency: Maryland Department of Labor, Maryland Department of Health Maryland Department of AgingPass-through Number: P26-BCO-PY22-A, P26-BCO-PY21-A, P06-BCO-FY20-A,P26-BCO-PY21-Y, P16-BCO-PY20-Y, P16-BCO-FY21-D,P16-BCO-PY20-D, P26-BCO-PY21-D, P16-BCO-FY21-DAAA-3-24-004, 2010MDSSC6-00, 2101MDCMC6,2101MDHDC6-00, ST-2505-004, MH184OTH, MH222OTHCompliance Requirement: Reporting: Schedule of Expenditures of Federal AwardsType of Finding: Significant Deficiency in Internal Control Over Compliance, Other MattersCriteria 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. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.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). Errors included:? Under the WIOA Cluster, the County was unable to reconcile the amount reported on the draw downs to the amount reported in the general ledger to ensure expenditures were accurately reported on the SEFA.? The original SEFA underreported the Coronavirus State and Local Fiscal Recovery Funds grant by $1.2 million.? During our testing of payroll in the Aging Cluster, it was noted that 2 of 40 expenditures tested totaling $615 were incorrectly reported on the FY 2022 SEFA. They should have been reported on the FY 2021 SEFA.? Incorrect subrecipients expenditures were reported on the SEFA as follows:o Emergency Rental Assistance Program ? the amount of subrecipient expenditures were incorrectly reported.o Projects for Assistance in Transition from Homelessness (PATH) and Block Grant for Community Mental Health Services ? the subrecipient amount reported on the SEFA exceeded the total expenditures.Cause:Turnover in the grant accountant position resulted in other County staff completing the schedule of expenditures of federal awards, who were not involved in the grant process throughout the year.Effect:Federal expenditures were incorrectly reported on the SEFA , which were subsequently corrected.Questioned Costs:UndeterminedRecommendation:We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Views of Responsible Officials:See separate Correction Action Plan related to this finding.
2 CFR Subpart F § 200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the District’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through 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 ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The District’s internal control procedures did not identify $258,972 of expenses in the Schedule of Expenditures of Federal Awards related to the Elementary and Secondary School Emergency Relief Funds. Adjustments, to which management have agreed, are reflected in the accompanying Schedule. Noncompliance with grant requirements as well as errors and omissions on the Schedule of Expenditures of Federal Awards could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
2 CFR Subpart F § 200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the District’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through 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 ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The District’s internal control procedures did not identify $258,972 of expenses in the Schedule of Expenditures of Federal Awards related to the Elementary and Secondary School Emergency Relief Funds. Adjustments, to which management have agreed, are reflected in the accompanying Schedule. Noncompliance with grant requirements as well as errors and omissions on the Schedule of Expenditures of Federal Awards could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
2 CFR Subpart F § 200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the District’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through 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 ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The District’s internal control procedures did not identify $258,972 of expenses in the Schedule of Expenditures of Federal Awards related to the Elementary and Secondary School Emergency Relief Funds. Adjustments, to which management have agreed, are reflected in the accompanying Schedule. Noncompliance with grant requirements as well as errors and omissions on the Schedule of Expenditures of Federal Awards could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
Program: Provider Relief Fund Federal Agency Name: U.S. Department of Health and Human Services Federal Award Number: N/A Federal Award Year: 2021 – 2022 Federal Assistance Listing Number: 93.498 Compliance Requirement: Other – Inaccurate Reporting on the Schedule of Expenditures of Federal Awards Criteria According to 2 CFR 200.510(b), a recipient of federal awards is required to prepare a schedule of expenditures of federal awards (Schedule) for the period covered by the entity’s financial statements, which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502. Additionally, CFR 200.303 requires non-Federal entities receiving federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure federal expenditures are accurately and completely reported on the Schedule. Conditions Found QHS did not have adequate internal controls related to the reporting of expenditures on the Schedule for the Provider Relief Fund. Specifically, QHS did not have a control to reconcile the Provider Relief Funds received and submitted on the Health Resources and Services Administration (HRSA) Provider Relief Fund reporting portal to the amounts reported on the Schedule. As a result, QHS determined that $5,000,000 of Provider Relief Fund expenditures were inadvertently omitted from the June 30, 2022 Schedule. Cause In discussing the conditions with QHS management, they stated it was caused by failure to implement a reconciliation control related to the Provider Relief Funds received and submitted on the HRSA Provider Relief Fund reporting portal to the amounts reported on the SEFA. Effect Failure to establish effective internal controls regarding the financial reporting for the preparation of the Schedule may prevent QHS from completing an audit in accordance with timelines of Uniform Guidance. Questioned Costs Not applicable.Statistical Sample Not applicable. Repeat Finding This finding is not a repeat finding in the immediately prior audit. Recommendation We recommend that QHS implement a system of internal control that is designed and operating effectively to ensure the Schedule is complete and accurate. Views of Responsible Officials QHS agrees with the finding and accepts the recommendation.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Schedule of Expenditures of Federal Awards 2 CFR § 200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a) 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 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. b) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c) Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d) Include the total amount provided to subrecipients from each Federal program. e) For loan or loan guarantee programs described in §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. f) 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 §200.414. The School District did prepare a Schedule of Expenditures of Federal Awards; however, total federal expenditures were understated by $1,559,951. Adjustments were made to the Schedule of Expenditures of Federal Awards. Inaccurate completion of the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the School District and could jeopardize future federal funding. We recommend the School District review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.