FAC Explorer

Audit 178473

FY End
2022-06-30
Total Expended
$2.41M
Findings
2
Programs
6
Organization: Slam Florida, INC (FL)
Year: 2022 Accepted: 2023-03-26
Auditor: Hlb Gravier LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
194994 2022-001 Significant Deficiency Yes LM
771436 2022-001 Significant Deficiency Yes LM

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.38M Yes 1
84.282 Charter Schools $518,862 - 0
10.553 School Breakfast Program $314,188 - 0
84.010 Title I Grants to Local Educational Agencies $131,876 - 0
84.424 Student Support and Academic Enrichment Program $36,720 - 0
84.027 Special Education_grants to States $26,752 - 0

Contacts

Name Title Type
JF2BFTRDVV44 Chelsea Espana Auditee
3056692906 Nelson Pastor Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity ofSLAM Florida, Inc. ("the Organization") during its fiscal year July 1, 2021 through June 30, 2022. Theinformation in this schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selectedportion of the operations of the Organization, it is not intended to and does not present the financialposition, changes in net assets or cash flows of the Organization.Expenditures on the schedule are reported on the accrual basis of accounting. Some amounts presented inthis schedule may differ from amounts presented in or used in the preparation of the basic financialstatements.The Organization has elected to not use the 10% de minimis indirect cost rate allowed under the UniformGuidance. The grant revenue amounts received are subject to audit and adjustment. If any expenditures aredisallowed by the grantor agency as of result of such audit, any claim for reimbursement to the grantoragencies would become a liability of the Organization. In the opinion of management, all grantexpenditures are in compliance with the terms of the grant agreements and applicable federal and statelaws and regulations. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS A. Internal Control ? None B. Compliance ? None SECTION III ? FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARDS PROGRAMS A. Internal Control: ML ? 2022-01 Purchase Orders Criteria: The Organization?s financial policies and procedures require that for most purchases, a purchase order be made and approved by the appropriate level of management before the order is placed with a vendor. Only certain purchases such as utilities are exempt from this requirement. Condition: While the Organization did use purchase orders consistently on all purchases tested, we noted one instance where the purchase order was issued after the purchase was made. Cause: The Organization?s policy regarding purchases orders were not followed for one purchase tested. Effect: Although not noted in any of the items tested, failure to follow the Organization?s policy may lead to unauthorized or improper purchases. Recommendation: We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials. B. Compliance ? None
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS A. Internal Control ? None B. Compliance ? None SECTION III ? FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARDS PROGRAMS A. Internal Control: ML ? 2022-01 Purchase Orders Criteria: The Organization?s financial policies and procedures require that for most purchases, a purchase order be made and approved by the appropriate level of management before the order is placed with a vendor. Only certain purchases such as utilities are exempt from this requirement. Condition: While the Organization did use purchase orders consistently on all purchases tested, we noted one instance where the purchase order was issued after the purchase was made. Cause: The Organization?s policy regarding purchases orders were not followed for one purchase tested. Effect: Although not noted in any of the items tested, failure to follow the Organization?s policy may lead to unauthorized or improper purchases. Recommendation: We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials. B. Compliance ? None