FAC Explorer

Audit 24312

FY End
2022-06-30
Total Expended
$1.76M
Findings
2
Programs
5
Organization: Cal-Pep (CA)
Year: 2022 Accepted: 2023-06-14
Auditor: Grand & Smith LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
29190 2022-001 - - P
605632 2022-001 - - P

Programs

ALN Program Spent Major Findings
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $591,824 Yes 1
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $362,180 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $329,668 - 0
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $36,982 - 0
93.914 Hiv Emergency Relief Project Grants $33,297 - 0

Contacts

Name Title Type
X6F4KL6FKHG5 Lisa Ryan Auditee
5108747850 Miranda Beasley Auditor
No contacts on file

Notes to SEFA

Title: Note 3 - Pass -Through Entities Identifying Number Accounting Policies: Note 1 - Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards includes the federal awardactivity of the CAL-PEP Inc., under programs of the federal government for the year ended June30, 2022 in accordance with the requirements of Title 2 U.S. Code of Federal Regulations part200, Uniform Administrative Requirements, Cost Principles, and audit Requirements for FederalAwards (Uniform Guidance). Because the Schedule presents only a selected portion of theoperation of the CAL-PEP Inc, it is not intended to and does not present the financial position,changes in net position, or cash flows of the CAL-PEP Inc. CAL-PEP Inc. reporting entity isdefined in Note 1 to the Departments basic financial statements.Note 2 - Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the modified accrual basis of accounting.Such expenditures are recognized following the cost principles contained in the Uniform Guidanceand 2CFR part 200.502, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.Note 5 - Indirect Cost RateCAL-PEP Inc. has elected not to use the ten (10) percent de minimis indirect cost rate as allowed under Uniform Guidance. When federal awards were received from a pass-through entity, the schedule shows, if available,the identifying number assigned by the pass-through entity. When no identifying number is shown,CAL-PEP Inc. has determined that no identifying number is assigned for the program or CALPEPInc. was unable to obtain an identifying number from the pass-through entity.
Title: Note 4 - Assistance Listing Numbers Accounting Policies: Note 1 - Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards includes the federal awardactivity of the CAL-PEP Inc., under programs of the federal government for the year ended June30, 2022 in accordance with the requirements of Title 2 U.S. Code of Federal Regulations part200, Uniform Administrative Requirements, Cost Principles, and audit Requirements for FederalAwards (Uniform Guidance). Because the Schedule presents only a selected portion of theoperation of the CAL-PEP Inc, it is not intended to and does not present the financial position,changes in net position, or cash flows of the CAL-PEP Inc. CAL-PEP Inc. reporting entity isdefined in Note 1 to the Departments basic financial statements.Note 2 - Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the modified accrual basis of accounting.Such expenditures are recognized following the cost principles contained in the Uniform Guidanceand 2CFR part 200.502, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.Note 5 - Indirect Cost RateCAL-PEP Inc. has elected not to use the ten (10) percent de minimis indirect cost rate as allowed under Uniform Guidance. The assistance listing numbers included in this report were determined based on the program name,review of grant contract information, and the Office of Management Budgets Catalog of Federal Domestic Assistance.

Finding Details

Finding 2022-001
2022-001 Late Filing of Required Reporting of Federal Awards/Grant (Significant Deficiency) Criteria A nonfederal entity that expends $750,000 or more during the nonfederal entity's fiscal year in Federal awards must have a single or program specific audit conducted that year in accordance with the provisions of the Uniform Grant Guidance, Part 200, "Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart F, Audit Requirements". The federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The reporting package includes a copy of Cal-Pep Inc?s audited financial statements and the federal single audit report. Condition/Cause Cal-Pep Inc?s Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse within extended due date of March 31, 2023 as Cal-Pep Inc was unable to provide documentation to be completed timely, resulting in delinquent required reporting to the Federal Clearinghouse. Cal-Pep Inc is not in compliance with the Uniform Grant Guidance requirements. Recommendation We recommend Cal-Pep Inc establish policies and procedures to ensure the federal single audit reporting package is submitted timely.
Finding 2022-001
2022-001 Late Filing of Required Reporting of Federal Awards/Grant (Significant Deficiency) Criteria A nonfederal entity that expends $750,000 or more during the nonfederal entity's fiscal year in Federal awards must have a single or program specific audit conducted that year in accordance with the provisions of the Uniform Grant Guidance, Part 200, "Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart F, Audit Requirements". The federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The reporting package includes a copy of Cal-Pep Inc?s audited financial statements and the federal single audit report. Condition/Cause Cal-Pep Inc?s Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse within extended due date of March 31, 2023 as Cal-Pep Inc was unable to provide documentation to be completed timely, resulting in delinquent required reporting to the Federal Clearinghouse. Cal-Pep Inc is not in compliance with the Uniform Grant Guidance requirements. Recommendation We recommend Cal-Pep Inc establish policies and procedures to ensure the federal single audit reporting package is submitted timely.