Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: Barrio Center CSPP
Condition: During the current year, the yearend fiscal report that was submitted to the California
Department of Education did not agree with the claims and internal profit and loss statement for each
program.
Criteria: The fiscal report has to agree with the internal profit and loss statement and claims.
Cause: The error was caused due to adjustments made to claims and general ledger that did not get
captured in the fiscal report.
Effect: Revenue and expense reporting to the California Department of Education was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the fiscal reporting be reviewed more closely to ensure costs
reported agree with claims and internal records of the Federation.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 49.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: All federal and state programs
Condition: During the current year, rent expense allocations did not agree with the approved cost
allocation schedule that was effective for the fiscal year.
Criteria: The Federation has approved cost allocation tables for rent expenses that need to be followed
to allocate expenses between the programs.
Cause: The error was caused due to a clerical error in the entering of the allocation.
Effect: The result is an over allocation to Nutrition Program, Infant and Toddler Program and Headstart
program, and under allocation the Barrio Nutrition Program and Barrio Child Care Center Program. No
adjustments were made to the claims that were reported to these funding agencies after the findings.
Questioned Costs – The Federation has the following questioned costs:
• Nutrition Program - $1,824 of known rent expense that was over-allocated to the program.
• Headstart - $402 of known rent expense that was over-allocated to the program.
• Barrio Nutrition - $853 of known rent expense that was under-allocated to the program.
• Barrio Child Care Center - $385 of known rent expense that was under-allocated to the program.
• Infant Toddler Program - $2,985 of known rent expense that was over-allocated to the program.
Recommendation – We recommend that the cost allocations should be reviewed more carefully to ensure
accuracy and to avoid clerical errors.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Programs: Barrio Center CSPP
Condition: During the current year, the yearend fiscal report that was submitted to the California
Department of Education did not agree with the claims and internal profit and loss statement for each
program.
Criteria: The fiscal report has to agree with the internal profit and loss statement and claims.
Cause: The error was caused due to adjustments made to claims and general ledger that did not get
captured in the fiscal report.
Effect: Revenue and expense reporting to the California Department of Education was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the fiscal reporting be reviewed more closely to ensure costs
reported agree with claims and internal records of the Federation.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 49.
Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.