FAC Explorer

Finding 615815 (2022-004)

Significant Deficiency Repeat Finding
Requirement
BG
Questioned Costs
-
Year
2022
Accepted
2023-02-20
Audit: 37386
Organization: National Center on Institutions and Alternatives, Inc. (MD)
Auditor: Ellin and Tucker

AI Summary

  • Core Issue: NCIA used a fixed fringe benefit rate of 21% instead of calculating actual rates.
  • Impacted Requirements: Regular calculations and timely adjustments of fringe benefit rates for federal awards were not followed.
  • Recommended Follow-Up: Implement policies to calculate actual payroll amounts and allocate costs based on employee time spent on grant work.

Finding Text

2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 39353 2022-003
    Significant Deficiency Repeat
  • 39354 2022-004
    Significant Deficiency Repeat
  • 39355 2022-002
    Significant Deficiency Repeat
  • 39356 2022-002
    Significant Deficiency Repeat
  • 39357 2022-003
    Significant Deficiency Repeat
  • 39358 2022-004
    Significant Deficiency Repeat
  • 39359 2022-002
    Significant Deficiency Repeat
  • 39360 2022-003
    Significant Deficiency Repeat
  • 39361 2022-004
    Significant Deficiency Repeat
  • 39362 2022-002
    Significant Deficiency Repeat
  • 39363 2022-003
    Significant Deficiency Repeat
  • 39364 2022-004
    Significant Deficiency Repeat
  • 39365 2022-002
    Significant Deficiency Repeat
  • 39366 2022-003
    Significant Deficiency Repeat
  • 39367 2022-004
    Significant Deficiency Repeat
  • 39368 2022-002
    Significant Deficiency Repeat
  • 39369 2022-003
    Significant Deficiency Repeat
  • 39370 2022-004
    Significant Deficiency Repeat
  • 39371 2022-002
    Significant Deficiency Repeat
  • 39372 2022-003
    Significant Deficiency Repeat
  • 39373 2022-004
    Significant Deficiency Repeat
  • 39374 2022-002
    Significant Deficiency Repeat
  • 39375 2022-003
    Significant Deficiency Repeat
  • 39376 2022-004
    Significant Deficiency Repeat
  • 39377 2022-002
    Significant Deficiency Repeat
  • 39378 2022-003
    Significant Deficiency Repeat
  • 39379 2022-004
    Significant Deficiency Repeat
  • 615795 2022-003
    Significant Deficiency Repeat
  • 615796 2022-004
    Significant Deficiency Repeat
  • 615797 2022-002
    Significant Deficiency Repeat
  • 615798 2022-002
    Significant Deficiency Repeat
  • 615799 2022-003
    Significant Deficiency Repeat
  • 615800 2022-004
    Significant Deficiency Repeat
  • 615801 2022-002
    Significant Deficiency Repeat
  • 615802 2022-003
    Significant Deficiency Repeat
  • 615803 2022-004
    Significant Deficiency Repeat
  • 615804 2022-002
    Significant Deficiency Repeat
  • 615805 2022-003
    Significant Deficiency Repeat
  • 615806 2022-004
    Significant Deficiency Repeat
  • 615807 2022-002
    Significant Deficiency Repeat
  • 615808 2022-003
    Significant Deficiency Repeat
  • 615809 2022-004
    Significant Deficiency Repeat
  • 615810 2022-002
    Significant Deficiency Repeat
  • 615811 2022-003
    Significant Deficiency Repeat
  • 615812 2022-004
    Significant Deficiency Repeat
  • 615813 2022-002
    Significant Deficiency Repeat
  • 615814 2022-003
    Significant Deficiency Repeat
  • 615816 2022-002
    Significant Deficiency Repeat
  • 615817 2022-003
    Significant Deficiency Repeat
  • 615818 2022-004
    Significant Deficiency Repeat
  • 615819 2022-002
    Significant Deficiency Repeat
  • 615820 2022-003
    Significant Deficiency Repeat
  • 615821 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
17.270 Reintegration of Ex-Offenders $182,771
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $153,989
17.259 Wia Youth Activities $23,415
21.027 Coronavirus State and Local Fiscal Recovery Funds $19,972