FAC Explorer

Finding 1077552 (2023-001)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 323382
Organization: Triple Bottom Line Foundation (CO)
Auditor: Ryan Gunsuals & O'Donnell LLC

AI Summary

  • Core Issue: The SEFA had missing assistance listing numbers and incorrect classifications of ICAST's role.
  • Impacted Requirements: Compliance with accurate reporting for subrecipients and timely reconciliation of expenditures.
  • Recommended Follow-Up: Review and correct the SEFA entries, ensuring proper classification and timely reconciliation moving forward.

Finding Text

The SEFA prepared did not include assistance listing numbers for each program; grants provided to ICAST as a vendor and not a subrecipient were incorrectly included on the SEFA, and the SEFA was missing two programs where the grantor treated ICAST as a subrecipient. Accrual estimates were used for the expenditures that were not reconciled until eight months after year-end.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 501096 2023-001
    Material Weakness
  • 501097 2023-001
    Material Weakness
  • 501098 2023-001
    Material Weakness
  • 501099 2023-001
    Material Weakness
  • 501100 2023-001
    Material Weakness
  • 501101 2023-001
    Material Weakness
  • 501102 2023-001
    Material Weakness
  • 501103 2023-001
    Material Weakness
  • 501104 2023-001
    Material Weakness
  • 501105 2023-001
    Material Weakness
  • 501106 2023-001
    Material Weakness
  • 501107 2023-001
    Material Weakness
  • 501108 2023-001
    Material Weakness
  • 501109 2023-001
    Material Weakness
  • 501110 2023-001
    Material Weakness
  • 501111 2023-001
    Material Weakness
  • 501112 2023-001
    Material Weakness
  • 501113 2023-001
    Material Weakness
  • 501114 2023-001
    Material Weakness
  • 1077538 2023-001
    Material Weakness
  • 1077539 2023-001
    Material Weakness
  • 1077540 2023-001
    Material Weakness
  • 1077541 2023-001
    Material Weakness
  • 1077542 2023-001
    Material Weakness
  • 1077543 2023-001
    Material Weakness
  • 1077544 2023-001
    Material Weakness
  • 1077545 2023-001
    Material Weakness
  • 1077546 2023-001
    Material Weakness
  • 1077547 2023-001
    Material Weakness
  • 1077548 2023-001
    Material Weakness
  • 1077549 2023-001
    Material Weakness
  • 1077550 2023-001
    Material Weakness
  • 1077551 2023-001
    Material Weakness
  • 1077553 2023-001
    Material Weakness
  • 1077554 2023-001
    Material Weakness
  • 1077555 2023-001
    Material Weakness
  • 1077556 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
81.042 Weatherization Assistance for Low-Income Persons $2.53M
21.027 Coronavirus State and Local Fiscal Recovery Funds $953,658
93.568 Low-Income Home Energy Assistance $753,019
14.913 Healthy Homes Production Program $453,474
14.218 Community Development Block Grants/entitlement Grants $300,000
81.086 Conservation Research and Development $236,998
14.901 Healthy Homes Weatherization Cooperation Demonstration Grants $148,391
66.951 Environmental Education Grants Program $40,751
66.963 Healthy Environmental Living Program (help) $27,326
81.087 Renewable Energy Research and Development $25,671
66.717 Source Reduction Assistance $17,338