FAC Explorer

Audit 308520

FY End
2023-06-30
Total Expended
$5.27M
Findings
2
Programs
9
Organization: Community & Senior Services of Johnston County, Inc. (NC)
Year: 2023 Accepted: 2024-06-11
Auditor: Nunn Brashear & Uzzell P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400525 2023-001 - - L
976967 2023-001 - - L

Programs

ALN Program Spent Major Findings
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $2.67M - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $1.29M Yes 1
20.509 Formula Grants for Rural Areas and Tribal Transit Program $767,346 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $150,679 Yes 0
14.239 Home Investment Partnerships Program $128,478 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $86,473 Yes 0
10.580 Supplemental Nutrition Assistance Program, Process and Technology Improvement Grants $47,567 - 0
93.324 State Health Insurance Assistance Program $9,026 - 0
93.071 Medicare Enrollment Assistance Program $8,428 - 0

Contacts

Name Title Type
KEC1A6J7N1F3 Melba Sutton Auditee
9199346066 Danna Layne, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation Accounting Policies: Accounting Policies De Minimis Rate Used: N Rate Explanation: CSS does not use the de minimis cost rate The accompanying schedule of expenditures of federal and state awards (SEFSA) includes the federal and State grant activity of Community & Senior Services of Johnston County, Inc. (CSS) under the programs of the federal government and the State of North Carolina for the year ended June 30, 2023. The information in this SEFSA is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and OMB Circular A-122, Cost Principles for Nonprofit Organizations, and Subpart C, Cost Sharing and Matching, of OMB Circular A-110, Grants and agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations and the State Single Audit Implementation Act. Because the Schedule presents only a selected portion of the operations of CSS, it is not intended to and does not present the financial position, changes in net assets or cash flows of the organization.
Title: Summary of Accounting Policies Accounting Policies: Accounting Policies De Minimis Rate Used: N Rate Explanation: CSS does not use the de minimis cost rate Expenditures reported in the SEFSA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. CSS has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Cluster of Programs Accounting Policies: Accounting Policies De Minimis Rate Used: N Rate Explanation: CSS does not use the de minimis cost rate The following are clusted by the federal government: Special Programs for the Aging, Enhanded Mobility of Seniors and Individuals with Disabilities

Finding Details

Finding 2023-001
Criteria: Auditees who receive federal funding at the Single Audit level are required to submit their audits to the Federal Audit Clearinghouse within thirty calendar days after receipt of the audit report or nine months after the end of the audit period, whichever comes first. Condition: The Organization's audit for the fiscal year ending June 30, 2023 was not completed and submitted to the Federal Audit Clearinghouse within the required timeframe. Effect: The Organization is not in compliance with the terms of their agreements for federal funding. Cause: The Organization was unable to close its books and timely prepare for an audit. Recommendation: The Organization should consider opportunities to accelerate the process of audit preparation. Views of responsible officials and planned corrective actions: The Organization agrees with this finding and will take appropriate action to insure the books are closed timely and audit is completed within before the required due date.
Finding 2023-001
Criteria: Auditees who receive federal funding at the Single Audit level are required to submit their audits to the Federal Audit Clearinghouse within thirty calendar days after receipt of the audit report or nine months after the end of the audit period, whichever comes first. Condition: The Organization's audit for the fiscal year ending June 30, 2023 was not completed and submitted to the Federal Audit Clearinghouse within the required timeframe. Effect: The Organization is not in compliance with the terms of their agreements for federal funding. Cause: The Organization was unable to close its books and timely prepare for an audit. Recommendation: The Organization should consider opportunities to accelerate the process of audit preparation. Views of responsible officials and planned corrective actions: The Organization agrees with this finding and will take appropriate action to insure the books are closed timely and audit is completed within before the required due date.