Burlington Community Action Partnership, Inc.Non-Profit

Criteria: 2 CFR, Part 200, ?200.303 requires an auditee to establish and maintain effective internal control over federal awards to ensure compliance with federal statutes, regulations and the terms and conditions of the federal award; Condition: The Organization was unable to locate 3 invoices selected for testing; Questioned Costs: Undeterminable; Context: The invoices in question could not be verified as allowable costs for the grant; Cause: The invoices in question may have been filed in an incorrect location or inadvertently discarded; Effect: The Organization cannot verify these expenditures as allowable costs for the grant; Recommendation: We recommend management review administrative and filing procedures to ensure all invoices charged to grants can be located; Views of Responsible Officials: records retention policy was added to the revised Fiscal Policies and Procedure Manual. All documentation, including support for disbursements, must be maintained for 7 years and is to be maintain in locked filing cabinets in the accounting department.

Criteria: 2 CFR, Part 200, ?200.303 requires an auditee to establish and maintain effective internal control over federal awards to ensure compliance with federal statutes, regulations and the terms and conditions of the federal award; Condition: The Organization did not allocate to the various grant programs the costs associated with 9 invoices selected for testing related to audit, IT, computer and insurance services; Questioned Costs: Undeterminable; Context: The costs related to these invoices related to more than the Head Start program and a portion should have been allocated to other grant programs; Cause:The Organization experienced significant turnover in the fiscal office during the audit period. As a result, the new staff in the Organization's fiscal office were unaware of previous allocation methodologies and allocated these costs to only one program; Effect: The Organization over-charged the Head Start grant for a portion of these expenditures; Recommendation: We recommend management establish and execute a methodology for allocating costs among grant programs; Views of Responsible Officials: We have restructured our fiscal department and developed an appropriate allocation methodology to comply with funding sources and allowable allocation and are currently in compliance with contract and grant requirements. Senior fiscal management currently reviews allocations applied to ensure allocated costs are appropriate and adjustments, if any, are made timely

Criteria: 2 CFR, Part 200, ?200.303 requires an auditee to establish and maintain effective internal control over federal awards to ensure compliance with federal statutes, regulations and the terms and conditions of the federal award.; Condition: The Organization did not follow policies related to Davis-Bacon for facilities renovations to ensure laborers and mechanics were paid prevailing wage rates in their locality; Questioned Costs: None; Context: If Davis-Bacon is not followed, laborers and mechanics could be paid less than prevailing wage rates for work performed; Cause: The Organization experienced significant turnover in the fiscal office during the audit period. Additionally, it had been several years since the Organization undertook construction and renovation activities subject to Davis-Bacon requirements. As a result, the new staff in the Organization's fiscal office did not follow Davis-Bacon requirements; Effect: The Organization did not follow the Davis-Bacon Act; therefore laborers and mechanics could have been paid less than prevailing wage rates for the area; Recommendation: We recommend management reestablish polices to ensure the Davis-Bacon Act is followed for all construction and renovation projects over $2,000 in accordance with the Uniform Guidance; Views of Responsible Officials: We have revised policies and procedures to include requirements of implementing the Davis-Bacon Act. Staff has been trained on the Davis Bacon Act. Management has established policies to ensure the Davis-Bacon Act is followed for all constructions and renovation projects over $2,000 and is in accordance with the Uniform Guidance

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