FAC Explorer

Audit 315906

FY End
2023-12-31
Total Expended
$839,360
Findings
2
Programs
3
Organization: Child Guidance & Family Solutions (OH)
Year: 2023 Accepted: 2024-07-25
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479412 2023-001 Significant Deficiency - AB
1055854 2023-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.958 Block Grants for Community Mental Health Services $599,151 - 0
93.558 Temporary Assistance for Needy Families $195,041 Yes 1
93.600 Head Start $45,168 - 0

Contacts

Name Title Type
UXCXLLNB9N81 Patrick Watson Auditee
3307620591 Christy Erb Auditor
No contacts on file

Notes to SEFA

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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represents adjustments or credits made in the normal course of business to amounts reported as expenditures in prior year. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2023-001
During testing, it was noted that Child Guidance & Family Solutions' had appropriate controls in place over timesheets, however, when Child Guidance & Family Solutions' received additional award dollars dating back to the date of the original agreement an employee was mistakenly duplicated in a draw down request. This resulted in an overallocation of payroll, benefit costs, and related indirect costs to the program.
Finding 2023-001
During testing, it was noted that Child Guidance & Family Solutions' had appropriate controls in place over timesheets, however, when Child Guidance & Family Solutions' received additional award dollars dating back to the date of the original agreement an employee was mistakenly duplicated in a draw down request. This resulted in an overallocation of payroll, benefit costs, and related indirect costs to the program.