FAC Explorer

Audit 317752

FY End
2022-12-31
Total Expended
$894,727
Findings
2
Programs
5
Organization: L.a. Works Inc. (CA)
Year: 2022 Accepted: 2024-08-22
Auditor: Armanino

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
484835 2022-003 Significant Deficiency - B
1061277 2022-003 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
94.002 Retired and Senior Volunteer Program $462,830 Yes 1
94.006 Americorps $167,518 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $161,226 - 0
94.017 Senior Demonstration Program $65,653 - 0
94.013 Volunteers in Service to America $37,500 - 0

Contacts

Name Title Type
KLFNSSSNS7V4 Deborah Brutchey Auditee
2134815376 Renee Ordeneaux Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of L.A. Works Inc. (the "Organization") 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, 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. 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: Y Rate Explanation: The Organization has elected to use the 10% de minimus cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2022-003
Finding number: 2022-003 Assistance listing number: 94.002 CFDA title: AmeriCorps Retired and Senior Volunteer Program Criteria: The Uniform Guidance cost principles require that organizations identify, in their accounts, all Federal awards received and expended. Condition: Compensation costs were not recorded directly into the accounting software throughout the year. The amounts allocated to grants had to be recalculated at the end of the year and recorded in large journal entries. Cause: Prior to and during 2022, the organization had not established strong grant accounting practices. Possible effect: Multiple data sources were needed to determine the full amount of expenses allocated to each funding source. Recommendation: Management should ensure that grant expenses are allocated within the accounting software on a monthly basis, or, if preferred, when each payroll is processed. Views of responsible officials: We agree that payroll delineation per grant was maintained outside our accounting software. Once brought to our attention, we shifted our approach and are now fully in compliance and have included payroll delineation within our accounting software.
Finding 2022-003
Finding number: 2022-003 Assistance listing number: 94.002 CFDA title: AmeriCorps Retired and Senior Volunteer Program Criteria: The Uniform Guidance cost principles require that organizations identify, in their accounts, all Federal awards received and expended. Condition: Compensation costs were not recorded directly into the accounting software throughout the year. The amounts allocated to grants had to be recalculated at the end of the year and recorded in large journal entries. Cause: Prior to and during 2022, the organization had not established strong grant accounting practices. Possible effect: Multiple data sources were needed to determine the full amount of expenses allocated to each funding source. Recommendation: Management should ensure that grant expenses are allocated within the accounting software on a monthly basis, or, if preferred, when each payroll is processed. Views of responsible officials: We agree that payroll delineation per grant was maintained outside our accounting software. Once brought to our attention, we shifted our approach and are now fully in compliance and have included payroll delineation within our accounting software.