FAC Explorer

Audit 293214

FY End
2022-06-30
Total Expended
$2.22M
Findings
10
Programs
3
Organization: Denver Early Childhood Council (CO)
Year: 2022 Accepted: 2024-03-02
Auditor: Olson Reyes & Sauerwein

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
371961 2022-001 Material Weakness Yes L
371962 2022-001 Material Weakness Yes L
371963 2022-001 Material Weakness Yes L
371964 2022-001 Material Weakness Yes L
371965 2022-001 Material Weakness Yes L
948403 2022-001 Material Weakness Yes L
948404 2022-001 Material Weakness Yes L
948405 2022-001 Material Weakness Yes L
948406 2022-001 Material Weakness Yes L
948407 2022-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $50,000 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $1,770 - 0
93.575 Child Care and Development Block Grant $1,400 Yes 1

Contacts

Name Title Type
CN7JMEXFNH15 Shelby Mattingly Auditee
7206442562 Derek Watada Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedules of Expenditures of Federal Awards (the “Schedules”) include the federal grant activity of Denver Early Childhood Council (the “Council”) under the programs of the federal government for the years ended June 30, 2022 and 2021. The information in the Schedules 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 Schedules present only a selected portion of the operations of the Council, they are not intended to, and do not, present the financial position, changes in net position, or cash flows of the Council. Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles obtained in OMB Circular A-21, Cost Principles for Educational Institutions, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown in the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The Council has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The Council has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedules of Expenditures of Federal Awards (the “Schedules”) include the federal grant activity of Denver Early Childhood Council (the “Council”) under the programs of the federal government for the years ended June 30, 2022 and 2021. The information in the Schedules 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 Schedules present only a selected portion of the operations of the Council, they are not intended to, and do not, present the financial position, changes in net position, or cash flows of the Council.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying Schedules of Expenditures of Federal Awards (the “Schedules”) include the federal grant activity of Denver Early Childhood Council (the “Council”) under the programs of the federal government for the years ended June 30, 2022 and 2021. The information in the Schedules 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 Schedules present only a selected portion of the operations of the Council, they are not intended to, and do not, present the financial position, changes in net position, or cash flows of the Council. Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles obtained in OMB Circular A-21, Cost Principles for Educational Institutions, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown in the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The Council has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The Council has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles obtained in OMB Circular A-21, Cost Principles for Educational Institutions, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown in the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The Council has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
During the course of the audit, we determined that the Council did not have a single audit performed and did not file data collection forms for the years ended June 30, 2022 and 2021 within the required timeframe. The data collection form is required to be filed within nine months of the fiscal year end. The Council did not have an annual audit performed or file the data collection forms due to oversight resulting from turnover within the organization. The Council did not comply with the filing requirements relating to the federal funding it received. The fiscal year ending June 30, 2021, was the first year the Council met the requirements to have a single audit performed. The Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. See Perspective Information We recommend the Council implement procedures to ensure single audits are performed and the data collection form is submitted within the required timeframe if the Council incurs over $750,000 of expenditures relating to federal awards. The Council agrees with the finding. The Council had turnover at the Chief Executive Officer position. As a result, the Council mistakenly failed to have the fiscal years 2022 and 2021 audits performed and also overlooked the filing requirement for federal funding when single audits are required. The Council did not have a single audit performed and did not file data collection form for the year ended June 30, 2021 within the required timeframe. Not resolved. In 2023, the Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. The data collection form is expected to be filed within 30 days of the completion of these audits.
Finding 2022-001
During the course of the audit, we determined that the Council did not have a single audit performed and did not file data collection forms for the years ended June 30, 2022 and 2021 within the required timeframe. The data collection form is required to be filed within nine months of the fiscal year end. The Council did not have an annual audit performed or file the data collection forms due to oversight resulting from turnover within the organization. The Council did not comply with the filing requirements relating to the federal funding it received. The fiscal year ending June 30, 2021, was the first year the Council met the requirements to have a single audit performed. The Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. See Perspective Information We recommend the Council implement procedures to ensure single audits are performed and the data collection form is submitted within the required timeframe if the Council incurs over $750,000 of expenditures relating to federal awards. The Council agrees with the finding. The Council had turnover at the Chief Executive Officer position. As a result, the Council mistakenly failed to have the fiscal years 2022 and 2021 audits performed and also overlooked the filing requirement for federal funding when single audits are required. The Council did not have a single audit performed and did not file data collection form for the year ended June 30, 2021 within the required timeframe. Not resolved. In 2023, the Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. The data collection form is expected to be filed within 30 days of the completion of these audits.
Finding 2022-001
During the course of the audit, we determined that the Council did not have a single audit performed and did not file data collection forms for the years ended June 30, 2022 and 2021 within the required timeframe. The data collection form is required to be filed within nine months of the fiscal year end. The Council did not have an annual audit performed or file the data collection forms due to oversight resulting from turnover within the organization. The Council did not comply with the filing requirements relating to the federal funding it received. The fiscal year ending June 30, 2021, was the first year the Council met the requirements to have a single audit performed. The Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. See Perspective Information We recommend the Council implement procedures to ensure single audits are performed and the data collection form is submitted within the required timeframe if the Council incurs over $750,000 of expenditures relating to federal awards. The Council agrees with the finding. The Council had turnover at the Chief Executive Officer position. As a result, the Council mistakenly failed to have the fiscal years 2022 and 2021 audits performed and also overlooked the filing requirement for federal funding when single audits are required. The Council did not have a single audit performed and did not file data collection form for the year ended June 30, 2021 within the required timeframe. Not resolved. In 2023, the Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. The data collection form is expected to be filed within 30 days of the completion of these audits.
Finding 2022-001
During the course of the audit, we determined that the Council did not have a single audit performed and did not file data collection forms for the years ended June 30, 2022 and 2021 within the required timeframe. The data collection form is required to be filed within nine months of the fiscal year end. The Council did not have an annual audit performed or file the data collection forms due to oversight resulting from turnover within the organization. The Council did not comply with the filing requirements relating to the federal funding it received. The fiscal year ending June 30, 2021, was the first year the Council met the requirements to have a single audit performed. The Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. See Perspective Information We recommend the Council implement procedures to ensure single audits are performed and the data collection form is submitted within the required timeframe if the Council incurs over $750,000 of expenditures relating to federal awards. The Council agrees with the finding. The Council had turnover at the Chief Executive Officer position. As a result, the Council mistakenly failed to have the fiscal years 2022 and 2021 audits performed and also overlooked the filing requirement for federal funding when single audits are required. The Council did not have a single audit performed and did not file data collection form for the year ended June 30, 2021 within the required timeframe. Not resolved. In 2023, the Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. The data collection form is expected to be filed within 30 days of the completion of these audits.
Finding 2022-001
During the course of the audit, we determined that the Council did not have a single audit performed and did not file data collection forms for the years ended June 30, 2022 and 2021 within the required timeframe. The data collection form is required to be filed within nine months of the fiscal year end. The Council did not have an annual audit performed or file the data collection forms due to oversight resulting from turnover within the organization. The Council did not comply with the filing requirements relating to the federal funding it received. The fiscal year ending June 30, 2021, was the first year the Council met the requirements to have a single audit performed. The Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. See Perspective Information We recommend the Council implement procedures to ensure single audits are performed and the data collection form is submitted within the required timeframe if the Council incurs over $750,000 of expenditures relating to federal awards. The Council agrees with the finding. The Council had turnover at the Chief Executive Officer position. As a result, the Council mistakenly failed to have the fiscal years 2022 and 2021 audits performed and also overlooked the filing requirement for federal funding when single audits are required. The Council did not have a single audit performed and did not file data collection form for the year ended June 30, 2021 within the required timeframe. Not resolved. In 2023, the Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. The data collection form is expected to be filed within 30 days of the completion of these audits.
Finding 2022-001
During the course of the audit, we determined that the Council did not have a single audit performed and did not file data collection forms for the years ended June 30, 2022 and 2021 within the required timeframe. The data collection form is required to be filed within nine months of the fiscal year end. The Council did not have an annual audit performed or file the data collection forms due to oversight resulting from turnover within the organization. The Council did not comply with the filing requirements relating to the federal funding it received. The fiscal year ending June 30, 2021, was the first year the Council met the requirements to have a single audit performed. The Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. See Perspective Information We recommend the Council implement procedures to ensure single audits are performed and the data collection form is submitted within the required timeframe if the Council incurs over $750,000 of expenditures relating to federal awards. The Council agrees with the finding. The Council had turnover at the Chief Executive Officer position. As a result, the Council mistakenly failed to have the fiscal years 2022 and 2021 audits performed and also overlooked the filing requirement for federal funding when single audits are required. The Council did not have a single audit performed and did not file data collection form for the year ended June 30, 2021 within the required timeframe. Not resolved. In 2023, the Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. The data collection form is expected to be filed within 30 days of the completion of these audits.
Finding 2022-001
During the course of the audit, we determined that the Council did not have a single audit performed and did not file data collection forms for the years ended June 30, 2022 and 2021 within the required timeframe. The data collection form is required to be filed within nine months of the fiscal year end. The Council did not have an annual audit performed or file the data collection forms due to oversight resulting from turnover within the organization. The Council did not comply with the filing requirements relating to the federal funding it received. The fiscal year ending June 30, 2021, was the first year the Council met the requirements to have a single audit performed. The Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. See Perspective Information We recommend the Council implement procedures to ensure single audits are performed and the data collection form is submitted within the required timeframe if the Council incurs over $750,000 of expenditures relating to federal awards. The Council agrees with the finding. The Council had turnover at the Chief Executive Officer position. As a result, the Council mistakenly failed to have the fiscal years 2022 and 2021 audits performed and also overlooked the filing requirement for federal funding when single audits are required. The Council did not have a single audit performed and did not file data collection form for the year ended June 30, 2021 within the required timeframe. Not resolved. In 2023, the Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. The data collection form is expected to be filed within 30 days of the completion of these audits.
Finding 2022-001
During the course of the audit, we determined that the Council did not have a single audit performed and did not file data collection forms for the years ended June 30, 2022 and 2021 within the required timeframe. The data collection form is required to be filed within nine months of the fiscal year end. The Council did not have an annual audit performed or file the data collection forms due to oversight resulting from turnover within the organization. The Council did not comply with the filing requirements relating to the federal funding it received. The fiscal year ending June 30, 2021, was the first year the Council met the requirements to have a single audit performed. The Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. See Perspective Information We recommend the Council implement procedures to ensure single audits are performed and the data collection form is submitted within the required timeframe if the Council incurs over $750,000 of expenditures relating to federal awards. The Council agrees with the finding. The Council had turnover at the Chief Executive Officer position. As a result, the Council mistakenly failed to have the fiscal years 2022 and 2021 audits performed and also overlooked the filing requirement for federal funding when single audits are required. The Council did not have a single audit performed and did not file data collection form for the year ended June 30, 2021 within the required timeframe. Not resolved. In 2023, the Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. The data collection form is expected to be filed within 30 days of the completion of these audits.
Finding 2022-001
During the course of the audit, we determined that the Council did not have a single audit performed and did not file data collection forms for the years ended June 30, 2022 and 2021 within the required timeframe. The data collection form is required to be filed within nine months of the fiscal year end. The Council did not have an annual audit performed or file the data collection forms due to oversight resulting from turnover within the organization. The Council did not comply with the filing requirements relating to the federal funding it received. The fiscal year ending June 30, 2021, was the first year the Council met the requirements to have a single audit performed. The Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. See Perspective Information We recommend the Council implement procedures to ensure single audits are performed and the data collection form is submitted within the required timeframe if the Council incurs over $750,000 of expenditures relating to federal awards. The Council agrees with the finding. The Council had turnover at the Chief Executive Officer position. As a result, the Council mistakenly failed to have the fiscal years 2022 and 2021 audits performed and also overlooked the filing requirement for federal funding when single audits are required. The Council did not have a single audit performed and did not file data collection form for the year ended June 30, 2021 within the required timeframe. Not resolved. In 2023, the Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. The data collection form is expected to be filed within 30 days of the completion of these audits.
Finding 2022-001
During the course of the audit, we determined that the Council did not have a single audit performed and did not file data collection forms for the years ended June 30, 2022 and 2021 within the required timeframe. The data collection form is required to be filed within nine months of the fiscal year end. The Council did not have an annual audit performed or file the data collection forms due to oversight resulting from turnover within the organization. The Council did not comply with the filing requirements relating to the federal funding it received. The fiscal year ending June 30, 2021, was the first year the Council met the requirements to have a single audit performed. The Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. See Perspective Information We recommend the Council implement procedures to ensure single audits are performed and the data collection form is submitted within the required timeframe if the Council incurs over $750,000 of expenditures relating to federal awards. The Council agrees with the finding. The Council had turnover at the Chief Executive Officer position. As a result, the Council mistakenly failed to have the fiscal years 2022 and 2021 audits performed and also overlooked the filing requirement for federal funding when single audits are required. The Council did not have a single audit performed and did not file data collection form for the year ended June 30, 2021 within the required timeframe. Not resolved. In 2023, the Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. The data collection form is expected to be filed within 30 days of the completion of these audits.