FAC Explorer

Audit 2622

FY End
2023-06-30
Total Expended
$12.18M
Findings
2
Programs
3
Organization: Comprenhensive Community Child Care Inc. Dba 4c for Children (OH)
Year: 2023 Accepted: 2023-11-08
Auditor: Clark Schaeffer Hackett & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1390 2023-001 Material Weakness - C
577832 2023-001 Material Weakness - C

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $6.00M Yes 1
93.575 Child Care and Development Block Grant $1.70M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $71,712 - 0

Contacts

Name Title Type
Y9QCCBG8FDB7 Colleen Swanson Auditee
5135781204 Brian Todd Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported 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. De Minimis Rate Used: N Rate Explanation: Comprehensive Community Child Care Organization, Inc. 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 awards (the "Schedule") includes the federal award activity of Comprehensive Community Child Care Organization, Inc. under programs of the federal government for the 18-month period ended June 30, 2023. The information in this 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). Because the Schedule presents only a selected portion of the operations of Comprehensive Community Child Care Organization, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Comprehensive Community Child Care Organization, Inc.

Finding Details

Finding 2023-001
Criteria: Controls over cash management. 7 CFR Section 226.16(g) and (h) requires sponsoring organizations to disburse meal reimbursement payments to centers and day care homes under its sponsorship within five working days of receiving them from its state agency. Internal controls should ensure that disbursements to centers and day care homes occur within the required time frame required under the grant. Condition: Comprehensive Community Child Care Organization, Inc. does not have an effective internal control process for disbursing meal reimbursement payments within the required 5-day period. The lack of a key control resulted in two instances (in a sample of 8) of late remittances. Cause of Condition: Comprehensive Community Child Care Organization, Inc. has not implemented an effective internal control process. Effect of Condition: Meal reimbursement payments could be disbursed after the five-working day requirement. Known questioned costs totaled $9,745 related to the two instances (in a sample of 8 with a population of $1,226,531) there disbursements were made later than five business days after receipt. Recommendation: Comprehensive Community Child Care Organization, Inc. needs to implement an effective internal control process for disbursing meal reimbursement payments within the required 5-day period. Management’s Response: See corrective action plan on page 24.
Finding 2023-001
Criteria: Controls over cash management. 7 CFR Section 226.16(g) and (h) requires sponsoring organizations to disburse meal reimbursement payments to centers and day care homes under its sponsorship within five working days of receiving them from its state agency. Internal controls should ensure that disbursements to centers and day care homes occur within the required time frame required under the grant. Condition: Comprehensive Community Child Care Organization, Inc. does not have an effective internal control process for disbursing meal reimbursement payments within the required 5-day period. The lack of a key control resulted in two instances (in a sample of 8) of late remittances. Cause of Condition: Comprehensive Community Child Care Organization, Inc. has not implemented an effective internal control process. Effect of Condition: Meal reimbursement payments could be disbursed after the five-working day requirement. Known questioned costs totaled $9,745 related to the two instances (in a sample of 8 with a population of $1,226,531) there disbursements were made later than five business days after receipt. Recommendation: Comprehensive Community Child Care Organization, Inc. needs to implement an effective internal control process for disbursing meal reimbursement payments within the required 5-day period. Management’s Response: See corrective action plan on page 24.