FAC Explorer

Audit 301344

FY End
2023-06-30
Total Expended
$1.73M
Findings
6
Programs
3
Organization: Community Action Partnership of Solano (dba) Cap Solano (CA)
Year: 2023 Accepted: 2024-03-30
Auditor: Lance Soll & Lunghard

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390577 2023-002 Material Weakness Yes M
390578 2023-002 Material Weakness Yes M
390579 2023-002 Material Weakness Yes M
967019 2023-002 Material Weakness Yes M
967020 2023-002 Material Weakness Yes M
967021 2023-002 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grant Program $806,850 Yes 0
14.267 Continuum of Care Program $347,710 - 0
93.569 Community Services Block Grant $284,321 Yes 1

Contacts

Name Title Type
V4MNBRTNB863 Ken Matsumiya Auditee
7074995390 Christian Townes Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES APPLICABLE TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Accounting Policies: NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES APPLICABLE TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS A. Scope Of Presentation The accompanying schedule presents only the expenditures incurred by the Community Action Partnership (CAP) Solano JPA, Solano County, California, that are reimbursable under federal programs of federal financial assistance. For the purposes of this schedule, federal awards include both federal financial assistance received directly from a federal agency, as well as federal funds received indirectly by the City from a non-federal agency or other organization. Only the portion of program expenditures reimbursable with such federal funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that were funded with state, local or other non-federal funds are excluded from the accompanying schedule. B. Basis of Accounting The expenditures included in the accompanying schedule were reported on the modified accrual basis of accounting. Under the modified accrual basis of accounting, expenditures are incurred when the Authority becomes obligated for payment as a result of the receipt of the related goods and services. Expenditures reported included any property or equipment acquisitions incurred under the federal program. The Authority has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Authority did not elect to use the de minimus cost rate. A. Scope Of Presentation The accompanying schedule presents only the expenditures incurred by the Community Action Partnership (CAP) Solano JPA, Solano County, California, that are reimbursable under federal programs of federal financial assistance. For the purposes of this schedule, federal awards include both federal financial assistance received directly from a federal agency, as well as federal funds received indirectly by the City from a non-federal agency or other organization. Only the portion of program expenditures reimbursable with such federal funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that were funded with state, local or other non-federal funds are excluded from the accompanying schedule. B. Basis of Accounting The expenditures included in the accompanying schedule were reported on the modified accrual basis of accounting. Under the modified accrual basis of accounting, expenditures are incurred when the Authority becomes obligated for payment as a result of the receipt of the related goods and services. Expenditures reported included any property or equipment acquisitions incurred under the federal program. The Authority has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding Number: 2023-002 – Subrecipient Monitoring Evaluation of Finding: Material Weakness/Noncompliance Federal Program: Community Services Block Grant Federal Assistance No.: 93.569 Title: CSBG-CV Federal Grantor: U.S. Department of Health and Human Services Pass-Through Entity: State of California, Health and Human Services Agency Grant number: 20F-3684 Criteria or specified requirement: 2 CFR sections 200.332 requires that pass-through entities evaluate each subrecipients risk of noncompliance with federal awards and monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes in compliance with the conditions of the subaward; and that subaward performance goals are achieved, at the time of sub-award. Condition: The Authority has procedures in place to comply with certain subrecipient monitoring requirements, however, the procedures did not include all requirements under 2 CFR sections 200.332 until March of 2023. The Authority is required to evaluate risk, monitor the activities of the subrecipient and ensure accountability of subrecipients, prior to, and at the time of, sub-awards. The primary activity performed by the Authority prior to March 2023, was the review of reimbursement request details to ensure that the subrecipient’s expenditures were eligible under the federal program. From March 2023 through June 2023, the Authority was following a newly implemented subrecipient monitoring policy. Cause: The Authority did not have a subrecipient monitoring policy in place for at the time of sub-award until March 2023. Effect: The subrecipients were not sufficiently monitored as required under Uniform Guidance for the full fiscal year. Questioned Costs: None Context: The Authority’s policy did not include all of the required monitoring activities resulting in a systemic deficiency in subrecipient monitoring, until a new policy was implemented in March 2023. Recommendation: We recommend that the Authority continue following their newly established policy to include all subrecipient monitoring activities and consider including alternative procedures for onsite reviews when in person monitoring cannot take place. Additionally, we recommend this policy is reviewed on an annual basis for potential amendments, as a best practice. Management Response and Corrective Action: We are in agreement with the finding. These were discovered during the 2022 CSD desk audit and as a result, a revised subrecipient monitoring policies and procedures manual was drafted. In addition, the following actions were also taken: 1. The Subrecipient Monitoring policy and procedures were updated in August 2022 to include the procedures for evaluating risk for subrecipients and revise monitoring procedures. These procedures were updated to include checking the Federal Awards clearinghouse annually to assess audit requirements for all subrecipients and ensure the monitoring policy includes procedures when those audits result in any concerns or findings for subrecipients. A revised risk assessment is conducted for each subrecipient. As stated in the finding, a new subrecipient monitoring policy was implemented in March 2023 and staff has following this policy since that time and will continue to do so.
Finding 2023-002
Finding Number: 2023-002 – Subrecipient Monitoring Evaluation of Finding: Material Weakness/Noncompliance Federal Program: Community Services Block Grant Federal Assistance No.: 93.569 Title: CSBG-CV Federal Grantor: U.S. Department of Health and Human Services Pass-Through Entity: State of California, Health and Human Services Agency Grant number: 20F-3684 Criteria or specified requirement: 2 CFR sections 200.332 requires that pass-through entities evaluate each subrecipients risk of noncompliance with federal awards and monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes in compliance with the conditions of the subaward; and that subaward performance goals are achieved, at the time of sub-award. Condition: The Authority has procedures in place to comply with certain subrecipient monitoring requirements, however, the procedures did not include all requirements under 2 CFR sections 200.332 until March of 2023. The Authority is required to evaluate risk, monitor the activities of the subrecipient and ensure accountability of subrecipients, prior to, and at the time of, sub-awards. The primary activity performed by the Authority prior to March 2023, was the review of reimbursement request details to ensure that the subrecipient’s expenditures were eligible under the federal program. From March 2023 through June 2023, the Authority was following a newly implemented subrecipient monitoring policy. Cause: The Authority did not have a subrecipient monitoring policy in place for at the time of sub-award until March 2023. Effect: The subrecipients were not sufficiently monitored as required under Uniform Guidance for the full fiscal year. Questioned Costs: None Context: The Authority’s policy did not include all of the required monitoring activities resulting in a systemic deficiency in subrecipient monitoring, until a new policy was implemented in March 2023. Recommendation: We recommend that the Authority continue following their newly established policy to include all subrecipient monitoring activities and consider including alternative procedures for onsite reviews when in person monitoring cannot take place. Additionally, we recommend this policy is reviewed on an annual basis for potential amendments, as a best practice. Management Response and Corrective Action: We are in agreement with the finding. These were discovered during the 2022 CSD desk audit and as a result, a revised subrecipient monitoring policies and procedures manual was drafted. In addition, the following actions were also taken: 1. The Subrecipient Monitoring policy and procedures were updated in August 2022 to include the procedures for evaluating risk for subrecipients and revise monitoring procedures. These procedures were updated to include checking the Federal Awards clearinghouse annually to assess audit requirements for all subrecipients and ensure the monitoring policy includes procedures when those audits result in any concerns or findings for subrecipients. A revised risk assessment is conducted for each subrecipient. As stated in the finding, a new subrecipient monitoring policy was implemented in March 2023 and staff has following this policy since that time and will continue to do so.
Finding 2023-002
Finding Number: 2023-002 – Subrecipient Monitoring Evaluation of Finding: Material Weakness/Noncompliance Federal Program: Community Services Block Grant Federal Assistance No.: 93.569 Title: CSBG-CV Federal Grantor: U.S. Department of Health and Human Services Pass-Through Entity: State of California, Health and Human Services Agency Grant number: 20F-3684 Criteria or specified requirement: 2 CFR sections 200.332 requires that pass-through entities evaluate each subrecipients risk of noncompliance with federal awards and monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes in compliance with the conditions of the subaward; and that subaward performance goals are achieved, at the time of sub-award. Condition: The Authority has procedures in place to comply with certain subrecipient monitoring requirements, however, the procedures did not include all requirements under 2 CFR sections 200.332 until March of 2023. The Authority is required to evaluate risk, monitor the activities of the subrecipient and ensure accountability of subrecipients, prior to, and at the time of, sub-awards. The primary activity performed by the Authority prior to March 2023, was the review of reimbursement request details to ensure that the subrecipient’s expenditures were eligible under the federal program. From March 2023 through June 2023, the Authority was following a newly implemented subrecipient monitoring policy. Cause: The Authority did not have a subrecipient monitoring policy in place for at the time of sub-award until March 2023. Effect: The subrecipients were not sufficiently monitored as required under Uniform Guidance for the full fiscal year. Questioned Costs: None Context: The Authority’s policy did not include all of the required monitoring activities resulting in a systemic deficiency in subrecipient monitoring, until a new policy was implemented in March 2023. Recommendation: We recommend that the Authority continue following their newly established policy to include all subrecipient monitoring activities and consider including alternative procedures for onsite reviews when in person monitoring cannot take place. Additionally, we recommend this policy is reviewed on an annual basis for potential amendments, as a best practice. Management Response and Corrective Action: We are in agreement with the finding. These were discovered during the 2022 CSD desk audit and as a result, a revised subrecipient monitoring policies and procedures manual was drafted. In addition, the following actions were also taken: 1. The Subrecipient Monitoring policy and procedures were updated in August 2022 to include the procedures for evaluating risk for subrecipients and revise monitoring procedures. These procedures were updated to include checking the Federal Awards clearinghouse annually to assess audit requirements for all subrecipients and ensure the monitoring policy includes procedures when those audits result in any concerns or findings for subrecipients. A revised risk assessment is conducted for each subrecipient. As stated in the finding, a new subrecipient monitoring policy was implemented in March 2023 and staff has following this policy since that time and will continue to do so.
Finding 2023-002
Finding Number: 2023-002 – Subrecipient Monitoring Evaluation of Finding: Material Weakness/Noncompliance Federal Program: Community Services Block Grant Federal Assistance No.: 93.569 Title: CSBG-CV Federal Grantor: U.S. Department of Health and Human Services Pass-Through Entity: State of California, Health and Human Services Agency Grant number: 20F-3684 Criteria or specified requirement: 2 CFR sections 200.332 requires that pass-through entities evaluate each subrecipients risk of noncompliance with federal awards and monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes in compliance with the conditions of the subaward; and that subaward performance goals are achieved, at the time of sub-award. Condition: The Authority has procedures in place to comply with certain subrecipient monitoring requirements, however, the procedures did not include all requirements under 2 CFR sections 200.332 until March of 2023. The Authority is required to evaluate risk, monitor the activities of the subrecipient and ensure accountability of subrecipients, prior to, and at the time of, sub-awards. The primary activity performed by the Authority prior to March 2023, was the review of reimbursement request details to ensure that the subrecipient’s expenditures were eligible under the federal program. From March 2023 through June 2023, the Authority was following a newly implemented subrecipient monitoring policy. Cause: The Authority did not have a subrecipient monitoring policy in place for at the time of sub-award until March 2023. Effect: The subrecipients were not sufficiently monitored as required under Uniform Guidance for the full fiscal year. Questioned Costs: None Context: The Authority’s policy did not include all of the required monitoring activities resulting in a systemic deficiency in subrecipient monitoring, until a new policy was implemented in March 2023. Recommendation: We recommend that the Authority continue following their newly established policy to include all subrecipient monitoring activities and consider including alternative procedures for onsite reviews when in person monitoring cannot take place. Additionally, we recommend this policy is reviewed on an annual basis for potential amendments, as a best practice. Management Response and Corrective Action: We are in agreement with the finding. These were discovered during the 2022 CSD desk audit and as a result, a revised subrecipient monitoring policies and procedures manual was drafted. In addition, the following actions were also taken: 1. The Subrecipient Monitoring policy and procedures were updated in August 2022 to include the procedures for evaluating risk for subrecipients and revise monitoring procedures. These procedures were updated to include checking the Federal Awards clearinghouse annually to assess audit requirements for all subrecipients and ensure the monitoring policy includes procedures when those audits result in any concerns or findings for subrecipients. A revised risk assessment is conducted for each subrecipient. As stated in the finding, a new subrecipient monitoring policy was implemented in March 2023 and staff has following this policy since that time and will continue to do so.
Finding 2023-002
Finding Number: 2023-002 – Subrecipient Monitoring Evaluation of Finding: Material Weakness/Noncompliance Federal Program: Community Services Block Grant Federal Assistance No.: 93.569 Title: CSBG-CV Federal Grantor: U.S. Department of Health and Human Services Pass-Through Entity: State of California, Health and Human Services Agency Grant number: 20F-3684 Criteria or specified requirement: 2 CFR sections 200.332 requires that pass-through entities evaluate each subrecipients risk of noncompliance with federal awards and monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes in compliance with the conditions of the subaward; and that subaward performance goals are achieved, at the time of sub-award. Condition: The Authority has procedures in place to comply with certain subrecipient monitoring requirements, however, the procedures did not include all requirements under 2 CFR sections 200.332 until March of 2023. The Authority is required to evaluate risk, monitor the activities of the subrecipient and ensure accountability of subrecipients, prior to, and at the time of, sub-awards. The primary activity performed by the Authority prior to March 2023, was the review of reimbursement request details to ensure that the subrecipient’s expenditures were eligible under the federal program. From March 2023 through June 2023, the Authority was following a newly implemented subrecipient monitoring policy. Cause: The Authority did not have a subrecipient monitoring policy in place for at the time of sub-award until March 2023. Effect: The subrecipients were not sufficiently monitored as required under Uniform Guidance for the full fiscal year. Questioned Costs: None Context: The Authority’s policy did not include all of the required monitoring activities resulting in a systemic deficiency in subrecipient monitoring, until a new policy was implemented in March 2023. Recommendation: We recommend that the Authority continue following their newly established policy to include all subrecipient monitoring activities and consider including alternative procedures for onsite reviews when in person monitoring cannot take place. Additionally, we recommend this policy is reviewed on an annual basis for potential amendments, as a best practice. Management Response and Corrective Action: We are in agreement with the finding. These were discovered during the 2022 CSD desk audit and as a result, a revised subrecipient monitoring policies and procedures manual was drafted. In addition, the following actions were also taken: 1. The Subrecipient Monitoring policy and procedures were updated in August 2022 to include the procedures for evaluating risk for subrecipients and revise monitoring procedures. These procedures were updated to include checking the Federal Awards clearinghouse annually to assess audit requirements for all subrecipients and ensure the monitoring policy includes procedures when those audits result in any concerns or findings for subrecipients. A revised risk assessment is conducted for each subrecipient. As stated in the finding, a new subrecipient monitoring policy was implemented in March 2023 and staff has following this policy since that time and will continue to do so.
Finding 2023-002
Finding Number: 2023-002 – Subrecipient Monitoring Evaluation of Finding: Material Weakness/Noncompliance Federal Program: Community Services Block Grant Federal Assistance No.: 93.569 Title: CSBG-CV Federal Grantor: U.S. Department of Health and Human Services Pass-Through Entity: State of California, Health and Human Services Agency Grant number: 20F-3684 Criteria or specified requirement: 2 CFR sections 200.332 requires that pass-through entities evaluate each subrecipients risk of noncompliance with federal awards and monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes in compliance with the conditions of the subaward; and that subaward performance goals are achieved, at the time of sub-award. Condition: The Authority has procedures in place to comply with certain subrecipient monitoring requirements, however, the procedures did not include all requirements under 2 CFR sections 200.332 until March of 2023. The Authority is required to evaluate risk, monitor the activities of the subrecipient and ensure accountability of subrecipients, prior to, and at the time of, sub-awards. The primary activity performed by the Authority prior to March 2023, was the review of reimbursement request details to ensure that the subrecipient’s expenditures were eligible under the federal program. From March 2023 through June 2023, the Authority was following a newly implemented subrecipient monitoring policy. Cause: The Authority did not have a subrecipient monitoring policy in place for at the time of sub-award until March 2023. Effect: The subrecipients were not sufficiently monitored as required under Uniform Guidance for the full fiscal year. Questioned Costs: None Context: The Authority’s policy did not include all of the required monitoring activities resulting in a systemic deficiency in subrecipient monitoring, until a new policy was implemented in March 2023. Recommendation: We recommend that the Authority continue following their newly established policy to include all subrecipient monitoring activities and consider including alternative procedures for onsite reviews when in person monitoring cannot take place. Additionally, we recommend this policy is reviewed on an annual basis for potential amendments, as a best practice. Management Response and Corrective Action: We are in agreement with the finding. These were discovered during the 2022 CSD desk audit and as a result, a revised subrecipient monitoring policies and procedures manual was drafted. In addition, the following actions were also taken: 1. The Subrecipient Monitoring policy and procedures were updated in August 2022 to include the procedures for evaluating risk for subrecipients and revise monitoring procedures. These procedures were updated to include checking the Federal Awards clearinghouse annually to assess audit requirements for all subrecipients and ensure the monitoring policy includes procedures when those audits result in any concerns or findings for subrecipients. A revised risk assessment is conducted for each subrecipient. As stated in the finding, a new subrecipient monitoring policy was implemented in March 2023 and staff has following this policy since that time and will continue to do so.