FAC Explorer

Audit 308830

FY End
2023-06-30
Total Expended
$2.29M
Findings
4
Programs
6
Organization: Cal-Pep (CA)
Year: 2023 Accepted: 2024-06-13
Auditor: Grant & Smith LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400804 2023-001 - Yes L
400805 2023-001 - Yes L
977246 2023-001 - Yes L
977247 2023-001 - Yes L

Programs

ALN Program Spent Major Findings
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $445,630 Yes 1
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $340,000 - 0
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $131,703 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $65,890 - 0
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $12,575 - 0
93.914 Hiv Emergency Relief Project Grants $6,941 - 0

Contacts

Name Title Type
X6F4KL6FKHG5 Lisa Ryan Auditee
5108747850 Miranda Beasley Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and 2CFR part 200.502, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: CAL-PEP Inc. has elected not to use the ten (10) percent de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the CAL-PEP Inc., under programs of the federal government for the year ended June 30, 2023 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 operation of the CAL-PEP Inc, it is not intended to and does not present the financial position, changes in net position, or cash flows of the CAL-PEP Inc. CAL-PEP Inc reporting entity is defined in Note 1 to the Department’s basic financial statements.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and 2CFR part 200.502, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: CAL-PEP Inc. has elected not to use the ten (10) percent de minimis indirect cost rate as allowed under Uniform Guidance. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and 2CFR part 200.502, wherein certain types of expenditures are not allowed or are limited as to reimbursement.
Title: Pass -Through Entities Identifying Number Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and 2CFR part 200.502, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: CAL-PEP Inc. has elected not to use the ten (10) percent de minimis indirect cost rate as allowed under Uniform Guidance. When federal awards were received from a pass-through entity, the schedule shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, CAL-PEP Inc. has determined that no identifying number is assigned for the program or CALPEP Inc. was unable to obtain an identifying number from the pass-through entity.
Title: Assistance Listing Numbers Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and 2CFR part 200.502, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: CAL-PEP Inc. has elected not to use the ten (10) percent de minimis indirect cost rate as allowed under Uniform Guidance. The assistance listing numbers included in this report were determined based on the program name, review of grant contract information, and the Office of Management Budget’s Catalog of Federal Domestic Assistance.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and 2CFR part 200.502, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: CAL-PEP Inc. has elected not to use the ten (10) percent de minimis indirect cost rate as allowed under Uniform Guidance. CAL-PEP Inc. has elected not to use the ten (10) percent de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2023-001
Criteria: The federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The reporting package includes a copy of CAL-PEP Inc’s audited financial statements and the federal single audit report. Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Condition/Cause: CAL-PEP Inc’s Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse by March 31, 2024 as CAL-PEP Inc was unable to provide documentation to be completed timely, resulting in delinquent required reporting to the Federal Clearinghouse. CAL-PEP Inc is not in compliance with the Uniform Grant Guidance requirements. Effect: Suspension or termination of federal rewards. Context: Single audit is not submitted in a timely manner. Recommendation: We recommend CAL-PEP Inc establish policies and procedures to ensure the federal single audit reporting package is submitted timely. Views of Responsible Officials: CAL-PEP Inc will implement procedures to oversee the timely filing of the federal single audit reporting package.
Finding 2023-001
Criteria: The federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The reporting package includes a copy of CAL-PEP Inc’s audited financial statements and the federal single audit report. Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Condition/Cause: CAL-PEP Inc’s Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse by March 31, 2024 as CAL-PEP Inc was unable to provide documentation to be completed timely, resulting in delinquent required reporting to the Federal Clearinghouse. CAL-PEP Inc is not in compliance with the Uniform Grant Guidance requirements. Effect: Suspension or termination of federal rewards. Context: Single audit is not submitted in a timely manner. Recommendation: We recommend CAL-PEP Inc establish policies and procedures to ensure the federal single audit reporting package is submitted timely. Views of Responsible Officials: CAL-PEP Inc will implement procedures to oversee the timely filing of the federal single audit reporting package.
Finding 2023-001
Criteria: The federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The reporting package includes a copy of CAL-PEP Inc’s audited financial statements and the federal single audit report. Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Condition/Cause: CAL-PEP Inc’s Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse by March 31, 2024 as CAL-PEP Inc was unable to provide documentation to be completed timely, resulting in delinquent required reporting to the Federal Clearinghouse. CAL-PEP Inc is not in compliance with the Uniform Grant Guidance requirements. Effect: Suspension or termination of federal rewards. Context: Single audit is not submitted in a timely manner. Recommendation: We recommend CAL-PEP Inc establish policies and procedures to ensure the federal single audit reporting package is submitted timely. Views of Responsible Officials: CAL-PEP Inc will implement procedures to oversee the timely filing of the federal single audit reporting package.
Finding 2023-001
Criteria: The federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The reporting package includes a copy of CAL-PEP Inc’s audited financial statements and the federal single audit report. Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Condition/Cause: CAL-PEP Inc’s Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse by March 31, 2024 as CAL-PEP Inc was unable to provide documentation to be completed timely, resulting in delinquent required reporting to the Federal Clearinghouse. CAL-PEP Inc is not in compliance with the Uniform Grant Guidance requirements. Effect: Suspension or termination of federal rewards. Context: Single audit is not submitted in a timely manner. Recommendation: We recommend CAL-PEP Inc establish policies and procedures to ensure the federal single audit reporting package is submitted timely. Views of Responsible Officials: CAL-PEP Inc will implement procedures to oversee the timely filing of the federal single audit reporting package.