Audit 26735

FY End

2022-10-31

Total Expended

$12.64M

Findings

4

Programs

2

Organization: Southern Oregon Child and Family Council, Inc. (OR)

Year: 2022 Accepted: 2023-09-17

Auditor: Wipfli LLP

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
36530	2022-001	Material Weakness	-	B
36531	2022-001	Material Weakness	-	B
612972	2022-001	Material Weakness	-	B
612973	2022-001	Material Weakness	-	B

ALN	Program	Spent	Major	Findings
93.600	Head Start	$11.47M	Yes	1
10.558	Child and Adult Care Food Program	$454,591	-	0

Contacts

Name	Title	Type
GDN1VUMD4Y85	Deborah Desarah	Auditee
5417345150	John Hemming	Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Southern Oregon Child & Family Council, Inc. under programs of the federal government for the year ended October 31, 2022. 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 Southern Oregon Child & Family Council, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Southern Oregon Child & Family Council, Inc. 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: The auditee did not use the de minimis cost rate. Southern Oregon Child & Family Council, Inc. did not use any subrecipients for the year ended October 31, 2022.

Finding Details

Finding 2022-001

2022-001 Late Submission Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditor or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Turnover in fiscal and management personnel resulted in delays in preparing for the October 31, 2022 audit and providing audit documentation in a timely manner. Repeat: No Auditor's Recommendations: Southern Oregon Child & Family Council, Inc. should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.

Finding 2022-001

2022-001 Late Submission Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditor or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Turnover in fiscal and management personnel resulted in delays in preparing for the October 31, 2022 audit and providing audit documentation in a timely manner. Repeat: No Auditor's Recommendations: Southern Oregon Child & Family Council, Inc. should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.

Finding 2022-001

2022-001 Late Submission Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditor or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Turnover in fiscal and management personnel resulted in delays in preparing for the October 31, 2022 audit and providing audit documentation in a timely manner. Repeat: No Auditor's Recommendations: Southern Oregon Child & Family Council, Inc. should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.

Finding 2022-001

2022-001 Late Submission Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditor or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Turnover in fiscal and management personnel resulted in delays in preparing for the October 31, 2022 audit and providing audit documentation in a timely manner. Repeat: No Auditor's Recommendations: Southern Oregon Child & Family Council, Inc. should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.