FAC Explorer

Audit 309747

FY End
2023-09-30
Total Expended
$1.36M
Findings
4
Programs
2
Organization: Community Coordinated Child Care of Southern Indiana, Inc. (IN)
Year: 2023 Accepted: 2024-06-25
Auditor: Riney Hancock CPAS Psc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401835 2023-001 - - E
401836 2023-002 - - E
978277 2023-001 - - E
978278 2023-002 - - E

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $1.27M Yes 2
16.831 Children of Incarcerated Parents $90,249 - 0

Contacts

Name Title Type
F1NVBNPU2WJ8 Scott Miller Auditee
8124234008 Carla Dowell Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, and OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected to not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Community Coordinated Childcare of Southern Indiana, Inc. (Organization) under programs of the federal government for the year ended September 30, 2023. 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). Because the Schedule presents only a selected portion of the operations of the Organization, 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 SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, and OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected to not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, and OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowed or are limited as to reimbursement.
Title: INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, and OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected to not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. The Organization has elected to not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, and OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected to not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. The Organization has no subrecipients.

Finding Details

Finding 2023-001
Finding: Some provider agreements and child enrollment records were missing required data, such as parent or provider signature or date. CACFP Policy 07-2006 requires that at the time of enrollment in the family day care home and before any child care is provided, a record (enrollment form) for each child must be created, signed by the parent or guardian, and retained by the provider. As a result of this finding, meal reimbursements could be disallowed for any child with incomplete documentation. Recommendation: The Sponsoring Organization should provide training to the providers on how to accurately complete appropriate documentation on all written agreements and enrollment forms, as well as what documentation must be maintained onsite. During the Sponsoring Organization’s review, this documentation should be verified and if not sufficient, meal reimbursements should be disallowed for any child with incomplete documentation.
Finding 2023-002
Finding: The Sponsoring Organization did not monitor each of its sponsored facilities according to Program requirements. CACFP Policy 04-2006 requires that family day care home providers must be reviewed onsite at least three times per year. Two of the three annual reviews must be unannounced, and must be conducted during the home’s regular hours of day care operation. No more than six months may pass between reviews. Only 20% of the providers selected for testing received the required number of reviews. As a result of this finding, errors within the CACFP program could be occurring and go undetected, and providers may be reimbursed for meals that do not meet program standards. Recommendation: The Sponsoring Organization should implement policies and procedures to ensure all required reviews are performed on a timely basis. In addition, due to the increase in the number of family day care homes the Sponsoring Organization added to their program during the year, the Sponsoring Organization should add additional qualified staff to the monitoring program to ensure all required reviews can be performed.
Finding 2023-001
Finding: Some provider agreements and child enrollment records were missing required data, such as parent or provider signature or date. CACFP Policy 07-2006 requires that at the time of enrollment in the family day care home and before any child care is provided, a record (enrollment form) for each child must be created, signed by the parent or guardian, and retained by the provider. As a result of this finding, meal reimbursements could be disallowed for any child with incomplete documentation. Recommendation: The Sponsoring Organization should provide training to the providers on how to accurately complete appropriate documentation on all written agreements and enrollment forms, as well as what documentation must be maintained onsite. During the Sponsoring Organization’s review, this documentation should be verified and if not sufficient, meal reimbursements should be disallowed for any child with incomplete documentation.
Finding 2023-002
Finding: The Sponsoring Organization did not monitor each of its sponsored facilities according to Program requirements. CACFP Policy 04-2006 requires that family day care home providers must be reviewed onsite at least three times per year. Two of the three annual reviews must be unannounced, and must be conducted during the home’s regular hours of day care operation. No more than six months may pass between reviews. Only 20% of the providers selected for testing received the required number of reviews. As a result of this finding, errors within the CACFP program could be occurring and go undetected, and providers may be reimbursed for meals that do not meet program standards. Recommendation: The Sponsoring Organization should implement policies and procedures to ensure all required reviews are performed on a timely basis. In addition, due to the increase in the number of family day care homes the Sponsoring Organization added to their program during the year, the Sponsoring Organization should add additional qualified staff to the monitoring program to ensure all required reviews can be performed.