FAC Explorer

Audit 26070

FY End
2022-06-30
Total Expended
$1.93M
Findings
2
Programs
2
Organization: Healthy School Food Collaborative, Inc. (LA)
Year: 2022 Accepted: 2023-08-13
Auditor: Luther Speight & Company CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
23594 2022-003 - - L
600036 2022-003 - - L

Programs

ALN Program Spent Major Findings
10.559 Summer Food Service Program for Children $1.61M Yes 1
10.558 Child and Adult Care Food Program $316,662 - 0

Contacts

Name Title Type
J2CQAXDEBVX8 James Graham Auditee
5043221188 Luther Speight Auditor
No contacts on file

Notes to SEFA

Title: NOTE 2 - PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards includes federal grant activity ofthe Organization and is presented on the accrual basis of accounting. The information in thisschedule is presented in accordance with the requirements of the Uniform Guidance. Therefore,some amounts presented in this schedule may differ from amounts presented in, or used in thepreparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards covers the fiscal year ended June30, 2022.
Title: NOTE 4 - LOAN AND LOAN GURANTEES Accounting Policies: The accompanying schedule of expenditures of federal awards includes federal grant activity ofthe Organization and is presented on the accrual basis of accounting. The information in thisschedule is presented in accordance with the requirements of the Uniform Guidance. Therefore,some amounts presented in this schedule may differ from amounts presented in, or used in thepreparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization did not expend federal awards related to loans or loan guarantees during the yearended June 30, 2022.
Title: NOTE 5 - FEDERALLY FUNDED INSURANCE Accounting Policies: The accompanying schedule of expenditures of federal awards includes federal grant activity ofthe Organization and is presented on the accrual basis of accounting. The information in thisschedule is presented in accordance with the requirements of the Uniform Guidance. Therefore,some amounts presented in this schedule may differ from amounts presented in, or used in thepreparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization has no federally funded insurance.
Title: NOTE 6 - NONCASH ASSISTANCE Accounting Policies: The accompanying schedule of expenditures of federal awards includes federal grant activity ofthe Organization and is presented on the accrual basis of accounting. The information in thisschedule is presented in accordance with the requirements of the Uniform Guidance. Therefore,some amounts presented in this schedule may differ from amounts presented in, or used in thepreparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization did not receive any federal non-cash assistance for the year ended June 30, 2022.

Finding Details

Finding 2022-003
CRITERIA: 2 CFR requires that non-Federal entities that expend $750,000 or more in a year in Federal awards must submit their audited annual financial reports and the data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. CONDITION: The Organization did not remit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: The Organization had delays in providing key data for the audit and that contributed to the late submission of the Organization's audit report. EFFECT: Late submission causes the Organization to be put on the non-compliance list and can result in withholding of federal pass-through funding. RECOMMENDATION: The Organization should implement policies and procedures to ensure timely filing of any and all required reports. MANAGEMENT RESPONSE: See management's Corrective Action Plan starting on page 27.
Finding 2022-003
CRITERIA: 2 CFR requires that non-Federal entities that expend $750,000 or more in a year in Federal awards must submit their audited annual financial reports and the data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. CONDITION: The Organization did not remit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: The Organization had delays in providing key data for the audit and that contributed to the late submission of the Organization's audit report. EFFECT: Late submission causes the Organization to be put on the non-compliance list and can result in withholding of federal pass-through funding. RECOMMENDATION: The Organization should implement policies and procedures to ensure timely filing of any and all required reports. MANAGEMENT RESPONSE: See management's Corrective Action Plan starting on page 27.