FAC Explorer

Audit 316169

FY End
2023-09-30
Total Expended
$16.15M
Findings
2
Programs
12
Organization: Spanish Speaking Unity Council of Alameda County, Inc. (CA)
Year: 2023 Accepted: 2024-07-29
Auditor: Armanino

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479600 2023-005 Significant Deficiency - M
1056042 2023-005 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $383,795 - 0
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $365,408 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $353,457 Yes 0
93.558 Temporary Assistance for Needy Families $179,876 - 0
17.258 Wia Adult Program $179,595 - 0
17.103 Neighborworks America (nwa) $173,250 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $53,487 - 0
97.024 Emergency Food and Shelter National Board Program $50,000 - 0
21.019 Coronavirus Relief Fund $34,231 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $31,023 - 0
99.U19 Neighborworks America (nwa) $28,468 - 0
93.600 Head Start $14,086 Yes 0

Contacts

Name Title Type
MTCKBT6GUAN5 Sandra Dalida Auditee
5105351069 Grant Lam Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the "Schedule") includes the federal and state award activity of Spanish Speaking Unity Council of Alameda County, Inc. (the "Unity Council") under programs of the federal government and State of California 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) and the California Department of Education. Because the Schedule presents only a selected portion of the operations of the Unity Council, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Unity Council. 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 limited as to reimbursement. Passthrough entity identifying numbers are presented where available and applicable De Minimis Rate Used: N Rate Explanation: The Unity Council has elected to not use the 10% de minimis indirect cost rate for Federal awards. The Unity Council applies indirect costs in accordance with the specific terms for its specific award agreements.

Finding Details

Finding 2023-005
Finding number: 2023-005 Federal award identification number and year: AL# 21.027 - Coronavirus State and Local Recovery Funds; 2023 Criteria: Pursuant to CFR section 200.332(b), pass-through entities must evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: The Unity Council did not perform a risk assessment of subrecipients. This is not a repeat finding. Cause: The Organization does not have a formally documented policy for performing a risk assessment over subrecipients. Effect or potential effect: A risk assessment for purposes of determining the appropriate subrecipient monitoring was not performed. Recommendation: Management should develop a risk assessment policy to evaluate the risk profile of each subrecipient. Factors included during the evaluation can include the subrecipient's prior experience with the same or similar subawards, results of previous audits, whether the subrecipient has new personnel or new or substantially changed systems, and the extent and results of federal awarding agency monitoring. Views of responsible officials: Management is in agreement with the finding and is in the process of developing and documenting a more robust risk assessment process.
Finding 2023-005
Finding number: 2023-005 Federal award identification number and year: AL# 21.027 - Coronavirus State and Local Recovery Funds; 2023 Criteria: Pursuant to CFR section 200.332(b), pass-through entities must evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: The Unity Council did not perform a risk assessment of subrecipients. This is not a repeat finding. Cause: The Organization does not have a formally documented policy for performing a risk assessment over subrecipients. Effect or potential effect: A risk assessment for purposes of determining the appropriate subrecipient monitoring was not performed. Recommendation: Management should develop a risk assessment policy to evaluate the risk profile of each subrecipient. Factors included during the evaluation can include the subrecipient's prior experience with the same or similar subawards, results of previous audits, whether the subrecipient has new personnel or new or substantially changed systems, and the extent and results of federal awarding agency monitoring. Views of responsible officials: Management is in agreement with the finding and is in the process of developing and documenting a more robust risk assessment process.