FAC Explorer

Audit 298911

FY End
2022-08-31
Total Expended
$1.38M
Findings
4
Programs
2
Organization: Barrio Logan College Institute (CA)
Year: 2022 Accepted: 2024-03-27
Auditor: Moss Adams LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386602 2022-001 Significant Deficiency - E
386603 2022-002 Significant Deficiency - L
963044 2022-001 Significant Deficiency - E
963045 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.215 San Diego Promise Neighborhood $1.08M Yes 2
84.047 Trio_upward Bound $296,988 - 0

Contacts

Name Title Type
DVR8NAJHZCK3 Matthew Medeiros Auditee
6195505933 Laura Roos Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Note 2 – Summary of Significant Accounting Policies Expenditures reported in 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. Pass-through identifying numbers are presented where available. The Organization recognizes grants to the extent that eligible grant costs are incurred. De Minimis Rate Used: N Rate Explanation: Note 3 – Indirect Cost Rate The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal expenditure activity of Barrio Logan College Institute (the Organization), under programs of the federal government for the year ended August 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). The Schedule presents only a selected portion of the operations of the Organization; therefore, it is not intended to, and does not, present the financial position, changes in net assets, functional expenses or cash flows of the Organization.
Title: Note 2 – Summary of Significant Accounting Policies Accounting Policies: Note 2 – Summary of Significant Accounting Policies Expenditures reported in 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. Pass-through identifying numbers are presented where available. The Organization recognizes grants to the extent that eligible grant costs are incurred. De Minimis Rate Used: N Rate Explanation: Note 3 – Indirect Cost Rate The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported in 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. Pass-through identifying numbers are presented where available. The Organization recognizes grants to the extent that eligible grant costs are incurred.
Title: Note 3 – Indirect Cost Rate Accounting Policies: Note 2 – Summary of Significant Accounting Policies Expenditures reported in 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. Pass-through identifying numbers are presented where available. The Organization recognizes grants to the extent that eligible grant costs are incurred. De Minimis Rate Used: N Rate Explanation: Note 3 – Indirect Cost Rate The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
Finding 2022-001 – Eligibility – Significant Deficiency in Internal Controls Over Compliance (See III - Federal Award Findings and Question Costs - Finding 2022-001 for included table) Criteria – The grant agreement requires the use of sign-in sheets for every workshop/session to gather attendance information. The sign-in sheets should include the activity name, provider’s name, date, participant name and signature, PN logo, and Partner logo. Condition/context – The Organization does not consistently use sign-in sheets for every workshop/session. Cause – The Organization takes attendance at all workshops/sessions; however, based on the nature/location of the workshop, sign-in sheets are not consistently used. Effect – The Organization does not have sign-in sheets to support the attendance at each of the workshops/sessions. Sign-in sheets provide more detail for each of the attendees and provides details that can be compared to the list of eligible participants. Repeat finding – This is not a repeat finding. Recommendation – We recommend that the Organization review the requirements of the grant and develop procedures to gather sign-in sheets at all workshops/sessions. If there are concerns about the ability to obtain this information, the Organization should work with the funding source to identify other acceptable documentation. All communication and conclusions with the funding source should be retained in the Organization’s records. Views of responsible officials – Sign-in sheets are used and maintained for students in third through fifth grade in the Academic Advocate elementary school and in the K-8 tutoring programs. Sign-in sheets were not used for the Academic Advocate middle school and high school tutoring programs.
Finding 2022-002
Finding 2022-002 – Reporting – Significant Deficiency in Internal Controls over Compliance (See III - Federal Award Findings and Question Costs - Finding 2022-002 for included table) Criteria – 45 CFR 75.501 requires a non-Federal entity that expends $750,000 or more during the non-Federal entity’s fiscal year in Federal awards must have a single or program-specific audit conducted for that year. Audits must be completed and submitted within 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, whichever is earlier. Condition/context – The Organization did not submit a single audit in a timely manner to be following the audit requirement under 45 CFR 75.501. Cause – The Organization was unable to meet the deadline. The August 31, 2021 audit was not completed timely, which delayed the start of the August 31, 2022 audit. Effect – Audit was not performed and submitted in a timely manner. The Organization has not met the reporting requirements under 45 CFR 75.501. Repeat finding – This is not a repeat finding. Recommendation – We recommend the Organization set a timeline for closing the books, preparing audit schedules and conducting the audit so the audit can be completed timely. Management should ensure that all involved in the audit process have adequate capacity, are aware of the deadlines and commit to meet them. Views of responsible officials – The Organization is committed to getting the single audit completed on time. A plan for the August 31, 2023 audit has been developed and will begin in February 2024 and is expected to be completed before the deadline in 45 CFR 75.501.
Finding 2022-001
Finding 2022-001 – Eligibility – Significant Deficiency in Internal Controls Over Compliance (See III - Federal Award Findings and Question Costs - Finding 2022-001 for included table) Criteria – The grant agreement requires the use of sign-in sheets for every workshop/session to gather attendance information. The sign-in sheets should include the activity name, provider’s name, date, participant name and signature, PN logo, and Partner logo. Condition/context – The Organization does not consistently use sign-in sheets for every workshop/session. Cause – The Organization takes attendance at all workshops/sessions; however, based on the nature/location of the workshop, sign-in sheets are not consistently used. Effect – The Organization does not have sign-in sheets to support the attendance at each of the workshops/sessions. Sign-in sheets provide more detail for each of the attendees and provides details that can be compared to the list of eligible participants. Repeat finding – This is not a repeat finding. Recommendation – We recommend that the Organization review the requirements of the grant and develop procedures to gather sign-in sheets at all workshops/sessions. If there are concerns about the ability to obtain this information, the Organization should work with the funding source to identify other acceptable documentation. All communication and conclusions with the funding source should be retained in the Organization’s records. Views of responsible officials – Sign-in sheets are used and maintained for students in third through fifth grade in the Academic Advocate elementary school and in the K-8 tutoring programs. Sign-in sheets were not used for the Academic Advocate middle school and high school tutoring programs.
Finding 2022-002
Finding 2022-002 – Reporting – Significant Deficiency in Internal Controls over Compliance (See III - Federal Award Findings and Question Costs - Finding 2022-002 for included table) Criteria – 45 CFR 75.501 requires a non-Federal entity that expends $750,000 or more during the non-Federal entity’s fiscal year in Federal awards must have a single or program-specific audit conducted for that year. Audits must be completed and submitted within 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, whichever is earlier. Condition/context – The Organization did not submit a single audit in a timely manner to be following the audit requirement under 45 CFR 75.501. Cause – The Organization was unable to meet the deadline. The August 31, 2021 audit was not completed timely, which delayed the start of the August 31, 2022 audit. Effect – Audit was not performed and submitted in a timely manner. The Organization has not met the reporting requirements under 45 CFR 75.501. Repeat finding – This is not a repeat finding. Recommendation – We recommend the Organization set a timeline for closing the books, preparing audit schedules and conducting the audit so the audit can be completed timely. Management should ensure that all involved in the audit process have adequate capacity, are aware of the deadlines and commit to meet them. Views of responsible officials – The Organization is committed to getting the single audit completed on time. A plan for the August 31, 2023 audit has been developed and will begin in February 2024 and is expected to be completed before the deadline in 45 CFR 75.501.