FAC Explorer

Finding 43632 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-28
Audit: 47116
Organization: Impact Nw (OR)
Auditor: McDonald Jacobs PC

AI Summary

  • Core Issue: The Organization's schedule of federal expenditures was incomplete and did not meet federal requirements.
  • Impacted Requirements: Compliance with 2 CFR 200.302 for accurate reporting of federal awards.
  • Recommended Follow-up: Implement a review process to ensure all federal expenditures are accurately identified and reported.

Finding Text

Finding # 2022-001 Type: Federal award, Significant Deficiency over Schedule of Expenditures of Federal Awards (SEFA) CFDA Number: U.S. Department of Health and Human Services 21.027 Coronavirus State and Local Fiscal Recovery Funds Requirement: The Organization should have a process in place to review the schedule of federal expenditures. The schedule of federal expenditures did not identify all federal expenditures in accordance with 2 CFR 200.302. Condition/Context: The Organization's schedule of federal expenditures did not identify all federal awards and significant adjustments were required. Effect: Total expenditures by federal funding source may not be properly reported and Uniform Guidance reporting may be inaccurate. Questioned Costs: None.

Corrective Action Plan

Finding # 2022-001 Type: Federal award, Significant Deficiency over Schedule of Expenditures of Federal Awards (SEFA) Finding The Organization did not identify all federal awards and significant audit adjustments were required to the SEFA prepared by management. Recommendation: The Organization should implement additional procedures and review controls to accurately capture all activity under federal awards in preparing the SEFA. Corrective Action: The Organization plans to improve its controls over the preparation and review of the SEFA and will work with funders to make sure there is a clear understanding of the origin of funding in the agreements. Anticipated Completion Date: June 2023

Categories

Reporting

Other Findings in this Audit

  • 620074 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $834,939
64.033 Va Supportive Services for Veteran Families Program $630,840
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $327,001
14.267 Continuum of Care Program $274,550
93.959 Block Grants for Prevention and Treatment of Substance Abuse $233,206
17.259 Wia Youth Activities $194,391
14.218 Community Development Block Grants/entitlement Grants $180,733
16.575 Crime Victim Assistance $133,096
21.019 Coronavirus Relief Fund $111,771
17.268 H-1b Job Training Grants $104,227
93.569 Community Services Block Grant $95,048
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $27,055
93.558 Temporary Assistance for Needy Families $26,922
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $14,139
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $12,810
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $8,550
93.052 National Family Caregiver Support, Title Iii, Part E $6,255