Finding 528651 (2021-004)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2021
Accepted
2025-03-18

AI Summary

  • Answer: The Schedule of Expenditures of Federal Awards (SEFA) was not prepared correctly, leading to misstatements.
  • Trend: This issue relates to previous findings, indicating a recurring problem with federal grant reporting.
  • List: Ensure accurate preparation of SEFA, review federal expenditure reporting processes, and implement corrective measures to prevent future errors.

Finding Text

Finding #2021-004 - Preparation of Schedule of Expenditures of Federal Awards Condition: The organization did not properly prepare a Schedule of Expenditure of Federal Awards (SEFA) that identified all federal grant funds expended. In addition, federal expenditure amounts were misstated in relation to finding #2021-002. The identified misstatements were corrected in the accompanying SEFA and had no impact on the consolidated financial statement amounts.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Actions: BDC is updating its existing spreadsheet used for federal grant reporting to include the listing number of each grant, the grantor, the name of the grant program, expenditures and deadlines. They updated spreadsheet will undergo quarterly reviews by the Controller and verification by the CFO. Corrective Actions: 1. Spreadsheet Enhancements: The updated pool will include detailed fields for grant milestones, allowable costs and reporting deadlines to ensure compliance. 2. Quarterly Reviews: Regular reviews by the Controller, with oversight from CFO, will ensure that grant reporting is accurate and timely. 3. Audit Preparation: The updated tool will facilitate documentation and reporting for audit purposes. 4. Staff Training: Staff responsible for federal grant management will receive training on grant compliance requirements and reporting standards. Expected Completion: June 2025

Categories

Reporting

Other Findings in this Audit

  • 528650 2021-003
    Material Weakness
  • 528652 2021-003
    Material Weakness
  • 528653 2021-004
    Material Weakness Repeat
  • 1105092 2021-003
    Material Weakness
  • 1105093 2021-004
    Material Weakness Repeat
  • 1105094 2021-003
    Material Weakness
  • 1105095 2021-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $11.60M
21.019 Coronavirus Relief Fund $7.14M
11.307 Economic Adjustment Assistance $2.19M
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $70,437