FAC Explorer

Audit 310239

FY End
2022-12-31
Total Expended
$849,582
Findings
2
Programs
4
Organization: Sacramento Lgbt Community Center (CA)
Year: 2022 Accepted: 2024-06-26
Auditor: Richardson & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403122 2022-001 Significant Deficiency - L
979564 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $308,999 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $99,990 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $44,544 - 0
16.320 Services for Trafficking Victims $13,639 - 0

Contacts

Name Title Type
F5ECG6KK2JW8 David Heitstuman Auditee
9164420185 Ingrid Sheipline Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization elected to use the 10% de minimis indirect cost rate as covered in 2 CFR §200.414. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Center under programs of the federal government for the year ended\ December 31, 2022. 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, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the Organization’s operations, it is not intended to be and does not present the financial position, changes in net position, or cash flows of the Organization. Therefore, some amounts presented in this schedule may differ from amounts present in, or used in the preparation of, the basic financial statements.
Title: SUBRECIPIENTS Accounting Policies: Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization elected to use the 10% de minimis indirect cost rate as covered in 2 CFR §200.414. There were no subrecipients of the Organization’s programs during the year ended December 31, 2022.
Title: NONCASH AWARDS Accounting Policies: Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization elected to use the 10% de minimis indirect cost rate as covered in 2 CFR §200.414. No noncash awards existed in the current year.

Finding Details

Finding 2022-001
Finding 2023-001 – Significant Deficiency Federal Grantor: U.S. Department of Justice Passed-through: California Governor’s Office of Emergency Services Pass-through Grantor’s No.: Various Compliance Requirement: Reporting Condition: The Organization submitted its Audited Financial Statements and Single Audit Report to the federal clearinghouse in May, 2024, eight months after it was due. Criteria: The Organization was required to submit its Audited Financial Statements and Single Audit Report to the federal audit clearinghouse no later than September, 2023, nine months after the fiscal yearend (2 Code of Federal Regulations §200.512). Effect: Federal awarding agencies may deny future federal awards or subject the Organization to additional cash monitoring requirements. This finding was not a result of internal control over individual federal programs and, accordingly, did not have a direct and material effect on the reporting requirements over the Organization’s major federal programs. Cause: The Organization was unable to prepare its Audited Financial Statements and Schedule of Expenditures of Federal Awards in a timely manner due to turnover in personnel. Recommendation: The Organization needs to ensure that it can close its books and submit its audited financial statements and single audit to the federal audit clearinghouse no later than the statutory reporting deadline. Management’s Response: Management’s response to the finding is discussed in the attached Corrective Action Plan.
Finding 2022-001
Finding 2023-001 – Significant Deficiency Federal Grantor: U.S. Department of Justice Passed-through: California Governor’s Office of Emergency Services Pass-through Grantor’s No.: Various Compliance Requirement: Reporting Condition: The Organization submitted its Audited Financial Statements and Single Audit Report to the federal clearinghouse in May, 2024, eight months after it was due. Criteria: The Organization was required to submit its Audited Financial Statements and Single Audit Report to the federal audit clearinghouse no later than September, 2023, nine months after the fiscal yearend (2 Code of Federal Regulations §200.512). Effect: Federal awarding agencies may deny future federal awards or subject the Organization to additional cash monitoring requirements. This finding was not a result of internal control over individual federal programs and, accordingly, did not have a direct and material effect on the reporting requirements over the Organization’s major federal programs. Cause: The Organization was unable to prepare its Audited Financial Statements and Schedule of Expenditures of Federal Awards in a timely manner due to turnover in personnel. Recommendation: The Organization needs to ensure that it can close its books and submit its audited financial statements and single audit to the federal audit clearinghouse no later than the statutory reporting deadline. Management’s Response: Management’s response to the finding is discussed in the attached Corrective Action Plan.