FAC Explorer

Audit 296930

FY End
2023-06-30
Total Expended
$2.58M
Findings
2
Programs
3
Organization: Cosumnes Community Services District (CA)
Year: 2023 Accepted: 2024-03-22
Auditor: Richardson & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
383922 2023-002 Significant Deficiency Yes L
960364 2023-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
97.083 Staffing for Adequate Fire and Emergency Response (safer) $2.44M Yes 1
97.044 Assistance to Firefighters Grant $128,995 - 0
97.067 Homeland Security Grant Program $9,647 - 0

Contacts

Name Title Type
GM27HGUL61B5 Nou Vang Auditee
9164057161 Brian Nash Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenses are not allowable or are limited as to reimbursement The amounts passed through to subrecipients, if any, are reported on in this schedule when disbursed in accordance with 2 CFR §200.502(a), which differs from the accrual basis of accounting used under generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The District did not charge indirect costs to its federal programs. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Cosumnes Community Services District (the District) under programs of the federal government for the year 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 District’s operations, it is not intended to be and does not present the financial position, changes in net position, or cash flows of the District. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: SUBRECIPIENTS Accounting Policies: Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenses are not allowable or are limited as to reimbursement The amounts passed through to subrecipients, if any, are reported on in this schedule when disbursed in accordance with 2 CFR §200.502(a), which differs from the accrual basis of accounting used under generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The District did not charge indirect costs to its federal programs. The District did not have any subrecipients of its federal programs.

Finding Details

Finding 2023-002
Finding 2023-002 – Significant Deficiency Award No.: 97.083, Staffing for Adequate Fire and Emergency Response (SAFER) Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency Compliance Requirement: Reporting. Condition: The Federal Financial Reports (SF-425) for the semi-annual period December 31, 2022 included expenditures through October 31, 2022 instead of through December 31, 2023 and the report for the semi-annual period ending June 30, 2023 included expenditures through January 31, 2023 instead of June 30, 2023. Criteria: According to 2 CFR Section 200.327 and the terms and conditions of the federal award, including the Notice of Funding Opportunity (NOFO) for the SAFER grant, Federal Financial Reports (SF-425) were required to be filed for the period July 1 – December 31 by January 30 and for the period January 1 – June 30 by July 30. Cause: The District’s staff did not have enough time to summarize the payroll necessary to include expenditures through the period end specified in the NOFO. Effect: Expenditures reported in the SF-425 were not in compliance with 2 CFR Section 200.327 and the terms and conditions of the SAFER grant. Recommendation: We recommend the summary report of payroll information claimed under the SAFER grant be updated after each pay period and before the end of the next pay period so it is available by the SF-425 reporting deadline of 30 days after the end of the semi-annual reporting period and recommend the District revise the SF-425 Report for the periods ending December 31, 2022 and June 30, 2023 to report the final accrual basis expenditures used in claims. Views of Responsible Officials and Planned Corrective Actions: Management’s response and planned corrective action is included in the Corrective Action Plan included at the end of the report.
Finding 2023-002
Finding 2023-002 – Significant Deficiency Award No.: 97.083, Staffing for Adequate Fire and Emergency Response (SAFER) Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency Compliance Requirement: Reporting. Condition: The Federal Financial Reports (SF-425) for the semi-annual period December 31, 2022 included expenditures through October 31, 2022 instead of through December 31, 2023 and the report for the semi-annual period ending June 30, 2023 included expenditures through January 31, 2023 instead of June 30, 2023. Criteria: According to 2 CFR Section 200.327 and the terms and conditions of the federal award, including the Notice of Funding Opportunity (NOFO) for the SAFER grant, Federal Financial Reports (SF-425) were required to be filed for the period July 1 – December 31 by January 30 and for the period January 1 – June 30 by July 30. Cause: The District’s staff did not have enough time to summarize the payroll necessary to include expenditures through the period end specified in the NOFO. Effect: Expenditures reported in the SF-425 were not in compliance with 2 CFR Section 200.327 and the terms and conditions of the SAFER grant. Recommendation: We recommend the summary report of payroll information claimed under the SAFER grant be updated after each pay period and before the end of the next pay period so it is available by the SF-425 reporting deadline of 30 days after the end of the semi-annual reporting period and recommend the District revise the SF-425 Report for the periods ending December 31, 2022 and June 30, 2023 to report the final accrual basis expenditures used in claims. Views of Responsible Officials and Planned Corrective Actions: Management’s response and planned corrective action is included in the Corrective Action Plan included at the end of the report.