FAC Explorer

Audit 299528

FY End
2022-12-31
Total Expended
$1.30M
Findings
12
Programs
2
Organization: Directorio Democratico Cubano, Inc. (FL)
Year: 2022 Accepted: 2024-03-28
Auditor: Abella Garcia Guell & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
387333 2022-001 Significant Deficiency - L
387334 2022-002 Significant Deficiency - L
387335 2022-002 Significant Deficiency - L
387336 2022-002 Significant Deficiency - L
387337 2022-002 Significant Deficiency - L
387338 2022-002 Significant Deficiency - L
963775 2022-001 Significant Deficiency - L
963776 2022-002 Significant Deficiency - L
963777 2022-002 Significant Deficiency - L
963778 2022-002 Significant Deficiency - L
963779 2022-002 Significant Deficiency - L
963780 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
98.001 Usaid Foreign Assistance for Programs Overseas $62,691 - 1
19.345 International Programs to Support Democracy, Human Rights and Labor $54,840 Yes 1

Contacts

Name Title Type
HRBZQAM5R2F4 Eddy Cento Auditee
3052202713 Ignacio Abella Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF ACCOUNTING Accounting Policies: The significant accounting policies used in preparing the SEFA are 1) the Basis of accounting; 2) Program costs and 3) Indirect rate De Minimis Rate Used: N Rate Explanation: The organization has elected not to charge the 10% de minimis rate because it currently charges all costs as direct costs to the federal programs. The accompanying Schedule of Expenditures of Federal Awards included herein represents the federal grant activities of DDC. It is prepared on the same basis of accounting as the financial statements. DDC uses the accrual basis of accounting.
Title: NOTE 2 - PROGRAM COSTS Accounting Policies: The significant accounting policies used in preparing the SEFA are 1) the Basis of accounting; 2) Program costs and 3) Indirect rate De Minimis Rate Used: N Rate Explanation: The organization has elected not to charge the 10% de minimis rate because it currently charges all costs as direct costs to the federal programs. The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Such expenditures are recognized following 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 reimbursements.
Title: NOTE 3 - INDIRECT RATE Accounting Policies: The significant accounting policies used in preparing the SEFA are 1) the Basis of accounting; 2) Program costs and 3) Indirect rate De Minimis Rate Used: N Rate Explanation: The organization has elected not to charge the 10% de minimis rate because it currently charges all costs as direct costs to the federal programs. As described in 2 CFR 200.403, DDC has elected not to charge the 10% de minimis rate because it currently charges all costs as direct costs to the federal programs.

Finding Details

Finding 2022-001
Recommendation: We recommend that DDC establish internal control policies and procedures to allow for the timely submission of its quarterly grant narrative and financial reports on an ongoing basis.
Finding 2022-002
Recommendation: We recommend that the Organization establish internal control policies and procedures to allow for the timely submission of its annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
Recommendation: We recommend that the Organization establish internal control policies and procedures to allow for the timely submission of its annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
Recommendation: We recommend that the Organization establish internal control policies and procedures to allow for the timely submission of its annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
Recommendation: We recommend that the Organization establish internal control policies and procedures to allow for the timely submission of its annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
Recommendation: We recommend that the Organization establish internal control policies and procedures to allow for the timely submission of its annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-001
Recommendation: We recommend that DDC establish internal control policies and procedures to allow for the timely submission of its quarterly grant narrative and financial reports on an ongoing basis.
Finding 2022-002
Recommendation: We recommend that the Organization establish internal control policies and procedures to allow for the timely submission of its annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
Recommendation: We recommend that the Organization establish internal control policies and procedures to allow for the timely submission of its annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
Recommendation: We recommend that the Organization establish internal control policies and procedures to allow for the timely submission of its annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
Recommendation: We recommend that the Organization establish internal control policies and procedures to allow for the timely submission of its annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.
Finding 2022-002
Recommendation: We recommend that the Organization establish internal control policies and procedures to allow for the timely submission of its annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.