FAC Explorer

Audit 310910

FY End
2021-12-31
Total Expended
$2.05M
Findings
2
Programs
6
Organization: Cesc, Inc. (FL)
Year: 2021 Accepted: 2024-06-28
Auditor: Neville Wainio CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
404128 2021-002 Material Weakness - P
980570 2021-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $867,633 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $423,840 - 0
14.231 Emergency Solutions Grant Program $280,963 - 0
14.218 Cdbg Program for Entitlement Communities $266,031 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $38,591 - 0
21.023 Emergency Rental Assistance Program $12,500 - 0

Contacts

Name Title Type
DN2BR6LVXM96 Sonya Wilson Auditee
8503292200 Clint Boone Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance (the "SEFASF") includes the federal award and state financial assistance activity respectively of the CESC, Inc. (the "Center") under programs of the federal and state government for the fiscal year ended December 31, 2021. The information in this SEFASF is presented in accordance with the requirements of the Government Auditing Standards and Chapter 10.650 Rules of the Auditor General, respectively. Therefore, some of the amounts presented in the SEFASF may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: Y Rate Explanation: The Center has elected to use the ten percent (10%) de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards and state financial assistance (the "SEFASF") includes the federal award and state financial assistance activity respectively of the CESC, Inc. (the "Center") under programs of the federal and state government for the fiscal year ended December 31, 2021. The information in this SEFASF is presented in accordance with the requirements of the Government Auditing Standards and Chapter 10.650 Rules of the Auditor General, respectively. Therefore, some of the amounts presented in the SEFASF may differ from amounts presented in, or used in the preparation of the basic financial statements.
Title: NOTE 2 - FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance (the "SEFASF") includes the federal award and state financial assistance activity respectively of the CESC, Inc. (the "Center") under programs of the federal and state government for the fiscal year ended December 31, 2021. The information in this SEFASF is presented in accordance with the requirements of the Government Auditing Standards and Chapter 10.650 Rules of the Auditor General, respectively. Therefore, some of the amounts presented in the SEFASF may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: Y Rate Explanation: The Center has elected to use the ten percent (10%) de minimis indirect cost rate as allowed under Uniform Guidance. The threshold of $750,000 of federal award expenditures required for a federal single audit was met and a federal single audit was performed. The threshold of $750,000 of state financial assistance expenditures required for a State of Florida single audit was not met. Hence, a state single audit was not performed.
Title: NOTE 3 - DE MINIMIS INDIRECT COST RATE ELECTION Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance (the "SEFASF") includes the federal award and state financial assistance activity respectively of the CESC, Inc. (the "Center") under programs of the federal and state government for the fiscal year ended December 31, 2021. The information in this SEFASF is presented in accordance with the requirements of the Government Auditing Standards and Chapter 10.650 Rules of the Auditor General, respectively. Therefore, some of the amounts presented in the SEFASF may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: Y Rate Explanation: The Center has elected to use the ten percent (10%) de minimis indirect cost rate as allowed under Uniform Guidance. The Center has elected to use the ten percent (10%) de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2021-002
Criteria- A federal single audit is required to be completed submitted within the earlier of thirty (30) calendar days after the receipt of the auditors' reports or nine (9) months after the end of the audit period. Condition- As of May 2, 2024, audits of the Center's annual financial statements and expenditures of federal programs were not completed since the Center's fiscal year ending December 31, 2020. As a result, the Center did not meet the filing requirements of the Uniform Guidance. Effect- A data collection form has not been submitted by the Center in accordance with Uniform Guidance 2 CFR 200.512. Identification of a repeat finding- This is not a repeat finding from the immediate previous audit. Recommendation- We recommend the Center comply with all Uniform Guidance requirements. Management response- Management has engaged independent auditors to complete audits of the Center's annual financial statements and expenditures of federal programs for each fiscal year until they are current.
Finding 2021-002
Criteria- A federal single audit is required to be completed submitted within the earlier of thirty (30) calendar days after the receipt of the auditors' reports or nine (9) months after the end of the audit period. Condition- As of May 2, 2024, audits of the Center's annual financial statements and expenditures of federal programs were not completed since the Center's fiscal year ending December 31, 2020. As a result, the Center did not meet the filing requirements of the Uniform Guidance. Effect- A data collection form has not been submitted by the Center in accordance with Uniform Guidance 2 CFR 200.512. Identification of a repeat finding- This is not a repeat finding from the immediate previous audit. Recommendation- We recommend the Center comply with all Uniform Guidance requirements. Management response- Management has engaged independent auditors to complete audits of the Center's annual financial statements and expenditures of federal programs for each fiscal year until they are current.