FAC Explorer

Audit 317485

FY End
2020-12-31
Total Expended
$1.52M
Findings
12
Programs
3
Organization: United Ways of California (CA)
Year: 2020 Accepted: 2024-08-19
Auditor: Lewis Sharpstone & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
481464 2020-003 Significant Deficiency Yes C
481465 2020-004 Significant Deficiency Yes B
481466 2020-005 Significant Deficiency Yes B
481467 2020-003 Significant Deficiency Yes C
481468 2020-004 Significant Deficiency Yes B
481469 2020-005 Significant Deficiency Yes B
1057906 2020-003 Significant Deficiency Yes C
1057907 2020-004 Significant Deficiency Yes B
1057908 2020-005 Significant Deficiency Yes B
1057909 2020-003 Significant Deficiency Yes C
1057910 2020-004 Significant Deficiency Yes B
1057911 2020-005 Significant Deficiency Yes B

Programs

ALN Program Spent Major Findings
93.603 Adoption Incentive Payments $787,521 Yes 3
93.556 Promoting Safe and Stable Families $646,917 Yes 3
93.137 Community Programs to Improve Minority Health Grant Program $88,937 - 0

Contacts

Name Title Type
NNWGVBXPJ454 Albert Chavez Auditee
8184896753 Lewis Sharpstone 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, wherein certain types of expenditures are not allowable or limited as to reimbursement. Pass-through entity identifying numbers are presented where available and applicable. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Ways of California (the "Organization") under programs of the federal government for the year ended December 31. 2020. 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, wherein certain types of expenditures are not allowable or limited as to reimbursement. Pass-through entity identifying numbers are presented where available and applicable. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate 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. Pass‐ through entity identifying numbers are presented where available and applicable.
Title: Indirect Costs 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 limited as to reimbursement. Pass-through entity identifying numbers are presented where available and applicable. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate The Organization uses the 10% de minimis cost rate.

Finding Details

Finding 2020-003
The Organization did not establish written procedures as required by 2 CFR section 200.305 (Federal payment ‐ advances) [2 CFR section 200.302(b)(6)].
Finding 2020-004
1. Of the sample of 40 expenditures selected for testing by the auditor, four of the 40 items did not have the documentation available at the time reimbursement was sought that met the “adequate” standard supporting its allowability. 2. The Organization did not properly utilize its accounting records in order to general the billings for reimbursement from its pass‐through agency, resulting in billings not being always fully supported.
Finding 2020-005
Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award. The Organization did not comply with the requirements at the payroll level, since timesheets were not always maintained and signed by the employee as evidence of work performed on the federal contract.
Finding 2020-003
The Organization did not establish written procedures as required by 2 CFR section 200.305 (Federal payment ‐ advances) [2 CFR section 200.302(b)(6)].
Finding 2020-004
1. Of the sample of 40 expenditures selected for testing by the auditor, four of the 40 items did not have the documentation available at the time reimbursement was sought that met the “adequate” standard supporting its allowability. 2. The Organization did not properly utilize its accounting records in order to general the billings for reimbursement from its pass‐through agency, resulting in billings not being always fully supported.
Finding 2020-005
Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award. The Organization did not comply with the requirements at the payroll level, since timesheets were not always maintained and signed by the employee as evidence of work performed on the federal contract.
Finding 2020-003
The Organization did not establish written procedures as required by 2 CFR section 200.305 (Federal payment ‐ advances) [2 CFR section 200.302(b)(6)].
Finding 2020-004
1. Of the sample of 40 expenditures selected for testing by the auditor, four of the 40 items did not have the documentation available at the time reimbursement was sought that met the “adequate” standard supporting its allowability. 2. The Organization did not properly utilize its accounting records in order to general the billings for reimbursement from its pass‐through agency, resulting in billings not being always fully supported.
Finding 2020-005
Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award. The Organization did not comply with the requirements at the payroll level, since timesheets were not always maintained and signed by the employee as evidence of work performed on the federal contract.
Finding 2020-003
The Organization did not establish written procedures as required by 2 CFR section 200.305 (Federal payment ‐ advances) [2 CFR section 200.302(b)(6)].
Finding 2020-004
1. Of the sample of 40 expenditures selected for testing by the auditor, four of the 40 items did not have the documentation available at the time reimbursement was sought that met the “adequate” standard supporting its allowability. 2. The Organization did not properly utilize its accounting records in order to general the billings for reimbursement from its pass‐through agency, resulting in billings not being always fully supported.
Finding 2020-005
Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award. The Organization did not comply with the requirements at the payroll level, since timesheets were not always maintained and signed by the employee as evidence of work performed on the federal contract.