Finding 42798 (2022-008)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-30

AI Summary

  • Core Issue: There are discrepancies in the Schedule of Expenditures of Federal Awards for the fiscal year ending June 30, 2022.
  • Impacted Requirements: Compliance with federal reporting standards as outlined in finding 2022-001.
  • Recommended Follow-Up: Review and correct the identified discrepancies to ensure accurate reporting and compliance.

Finding Text

U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-008. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ALL FEDERAL AGENCIES AS LISTED BY ASSISTANCE LISTING NUMBER; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-001.

Corrective Action Plan

U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-008. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ALL FEDERAL AGENCIES AS LISTED BY ASSISTANCE LISTING NUMBER; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-001. 2022-001. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Recommendation: The individuals who prepare and review the SEFA should ensure it meets the Uniform Guidance schedule requirements. Management Response: Management agrees with finding. Planned Corrective Action: The Fiscal Controller and Executive Director should annually review the Uniform Guidance schedule requirements prior to the completion of the SEFA. The named positions will also enhance their preparation and review of the SEFA to ensure the SEFA is accurate and complete in accordance with Uniform Guidance requirements. Persons responsible: Jamie Carnes, Fiscal Controller Anticipation Completion Date: June 30th, 2023

Categories

Reporting

Other Findings in this Audit

  • 42797 2022-007
    Material Weakness
  • 42799 2022-008
    Material Weakness
  • 42800 2022-007
    Material Weakness
  • 42801 2022-008
    Material Weakness
  • 42802 2022-007
    Material Weakness
  • 42803 2022-009
    -
  • 42804 2022-010
    -
  • 619239 2022-007
    Material Weakness
  • 619240 2022-008
    Material Weakness
  • 619241 2022-008
    Material Weakness
  • 619242 2022-007
    Material Weakness
  • 619243 2022-008
    Material Weakness
  • 619244 2022-007
    Material Weakness
  • 619245 2022-009
    -
  • 619246 2022-010
    -

Programs in Audit

ALN Program Name Expenditures
11.307 Economic Adjustment Assistance $5.36M
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.78M
23.011 Appalachian Research, Technical Assistance, and Demonstration Projects $596,234
93.568 Low-Income Home Energy Assistance $454,904
81.042 Weatherization Assistance for Low-Income Persons $412,977
10.767 Intermediary Relending Program $301,484
12.002 Procurement Technical Assistance for Business Firms $199,342
23.009 Appalachian Local Development District Assistance $65,143
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $47,134
11.302 Economic Development_support for Planning Organizations $35,000
20.205 Highway Planning and Construction $32,135
23.002 Appalachian Area Development $6,429
10.351 Rural Business Development Grant $3,063