FAC Explorer

Audit 11675

FY End
2021-06-30
Total Expended
$786,988
Findings
2
Programs
3
Organization: Alma Family Services (CA)
Year: 2021 Accepted: 2024-01-16
Auditor: Vasquez & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8603 2021-001 - - L
585045 2021-001 - - L

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $688,170 Yes 1
21.019 Coronavirus Relief Fund $74,004 - 0
10.558 Child and Adult Care Food Program $24,814 - 0

Contacts

Name Title Type
RFKNXK6GGKM6 Reinaldo "wally" Racela Auditee
3235264016 Tonette Santillan Auditor
No contacts on file

Notes to SEFA

Title: Basis for presentation Accounting Policies: NOTE 1 BASIS FOR PRESENTATION The accompanying Schedule of Expenditures of Federal and State Awards (the Schedule) summarizes the federal and state awards activity of Alma Family Services (Alma) under the programs of the federal and state government for the year ended June 30, 2021. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and CDE Guide. Because the Schedule presents only a selected portion of the operations of Alma, it is not intended to, and does not present the financial position, changes in net assets, or cash flows of Alma as of and for the year ended June 30, 2021. NOTE 2 BASIS OF ACCOUNTING Expenditures reported on the Schedule are recognized on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Alma has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. NOTE 3 RELATIONSHIP OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS TO THE FINANCIAL STATEMENTS Consistent with management’s policy, federal awards are recorded in the same category as grants from other sources, which are together reported under government grants and contracts revenue. As a result, the amount of total federal and state awards expended reported on the Schedule does not agree with total government grants and contract revenue on the statement of activities as presented in Alma’s audited financial statements as of and for the year ended June 30, 2021. De Minimis Rate Used: N Rate Explanation: Alma has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal and State Awards (the Schedule) summarizes the federal and state awards activity of Alma Family Services (Alma) under the programs of the federal and state government for the year ended June 30, 2021. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and CDE Guide. Because the Schedule presents only a selected portion of the operations of Alma, it is not intended to, and does not present the financial position, changes in net assets, or cash flows of Alma as of and for the year ended June 30, 2021.
Title: Basis of accounting Accounting Policies: NOTE 1 BASIS FOR PRESENTATION The accompanying Schedule of Expenditures of Federal and State Awards (the Schedule) summarizes the federal and state awards activity of Alma Family Services (Alma) under the programs of the federal and state government for the year ended June 30, 2021. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and CDE Guide. Because the Schedule presents only a selected portion of the operations of Alma, it is not intended to, and does not present the financial position, changes in net assets, or cash flows of Alma as of and for the year ended June 30, 2021. NOTE 2 BASIS OF ACCOUNTING Expenditures reported on the Schedule are recognized on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Alma has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. NOTE 3 RELATIONSHIP OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS TO THE FINANCIAL STATEMENTS Consistent with management’s policy, federal awards are recorded in the same category as grants from other sources, which are together reported under government grants and contracts revenue. As a result, the amount of total federal and state awards expended reported on the Schedule does not agree with total government grants and contract revenue on the statement of activities as presented in Alma’s audited financial statements as of and for the year ended June 30, 2021. De Minimis Rate Used: N Rate Explanation: Alma has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are recognized on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Alma has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Relationship of Schedule of Expenditures of Federal Awards to the financial Statements Accounting Policies: NOTE 1 BASIS FOR PRESENTATION The accompanying Schedule of Expenditures of Federal and State Awards (the Schedule) summarizes the federal and state awards activity of Alma Family Services (Alma) under the programs of the federal and state government for the year ended June 30, 2021. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and CDE Guide. Because the Schedule presents only a selected portion of the operations of Alma, it is not intended to, and does not present the financial position, changes in net assets, or cash flows of Alma as of and for the year ended June 30, 2021. NOTE 2 BASIS OF ACCOUNTING Expenditures reported on the Schedule are recognized on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Alma has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. NOTE 3 RELATIONSHIP OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS TO THE FINANCIAL STATEMENTS Consistent with management’s policy, federal awards are recorded in the same category as grants from other sources, which are together reported under government grants and contracts revenue. As a result, the amount of total federal and state awards expended reported on the Schedule does not agree with total government grants and contract revenue on the statement of activities as presented in Alma’s audited financial statements as of and for the year ended June 30, 2021. De Minimis Rate Used: N Rate Explanation: Alma has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Consistent with management’s policy, federal awards are recorded in the same category as grants from other sources, which are together reported under government grants and contracts revenue. As a result, the amount of total federal and state awards expended reported on the Schedule does not agree with total government grants and contract revenue on the statement of activities as presented in Alma’s audited financial statements as of and for the year ended June 30, 2021.

Finding Details

Finding 2021-001
Finding SA 2021-001 Non-submission of Single Audit Package to Federal Clearing House Criteria: Title 2 of Code of Federal Regulations (CFR) § 200.507 requires Alma to electronically submit to the Federal Audit Clearinghouse (FAC) the Single Audit reporting package within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. For Alma, the deadline for submission is on March 31, 2022. The reporting package must consist of the data collection form, financial statement(s) of the Federal program, a summary schedule of prior audit findings, a corrective action plan, and the auditor's report(s). Condition: As of the audit date, Alma has not yet submitted to the FAC the required Single Audit reporting package for its audit for the year ended June 30, 2021. Cause/Effect: The audit of the financial statements for the fiscal year 2021 was significantly delayed thus, the required submission timeline for the single audit reporting package was not met. The non-submission is considered noncompliance with the federal guidelines which may result in penalties or unnecessary sanctions. Recommendation: We recommend that Alma implement corrective measures to address the procedural deficiencies and to assess and enhance its internal controls and procedures to ensure the timely and accurate submission of reports. Timely adherence to regulatory deadlines is crucial for maintaining compliance and ensuring transparency in financial reporting. View of Responsible Officials and Planned Corrective Actions: Despite Alma having a well-established accounting process in place to ensure the timely and accurate generation of financial reports, the delays in presenting schedules during this audit were influenced by unforeseen circumstances. Notably, scheduling conflicts arose due to the audit coinciding with either concurrent program reviews or audits mandated by the County, compelling Alma to prioritize accordingly. Alma is proactively adapting its infrastructure and operational framework to enhance efficiency continuously. Management expresses confidence in the effectiveness of the current plan and response, believing it will mitigate similar issues in future audits. Personnel Responsible and position: Lourdes Caracoza, CEO/President Wally Racela, Chief Financial Officer Anticipated Completion: December 31, 2023
Finding 2021-001
Finding SA 2021-001 Non-submission of Single Audit Package to Federal Clearing House Criteria: Title 2 of Code of Federal Regulations (CFR) § 200.507 requires Alma to electronically submit to the Federal Audit Clearinghouse (FAC) the Single Audit reporting package within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. For Alma, the deadline for submission is on March 31, 2022. The reporting package must consist of the data collection form, financial statement(s) of the Federal program, a summary schedule of prior audit findings, a corrective action plan, and the auditor's report(s). Condition: As of the audit date, Alma has not yet submitted to the FAC the required Single Audit reporting package for its audit for the year ended June 30, 2021. Cause/Effect: The audit of the financial statements for the fiscal year 2021 was significantly delayed thus, the required submission timeline for the single audit reporting package was not met. The non-submission is considered noncompliance with the federal guidelines which may result in penalties or unnecessary sanctions. Recommendation: We recommend that Alma implement corrective measures to address the procedural deficiencies and to assess and enhance its internal controls and procedures to ensure the timely and accurate submission of reports. Timely adherence to regulatory deadlines is crucial for maintaining compliance and ensuring transparency in financial reporting. View of Responsible Officials and Planned Corrective Actions: Despite Alma having a well-established accounting process in place to ensure the timely and accurate generation of financial reports, the delays in presenting schedules during this audit were influenced by unforeseen circumstances. Notably, scheduling conflicts arose due to the audit coinciding with either concurrent program reviews or audits mandated by the County, compelling Alma to prioritize accordingly. Alma is proactively adapting its infrastructure and operational framework to enhance efficiency continuously. Management expresses confidence in the effectiveness of the current plan and response, believing it will mitigate similar issues in future audits. Personnel Responsible and position: Lourdes Caracoza, CEO/President Wally Racela, Chief Financial Officer Anticipated Completion: December 31, 2023