FAC Explorer

Audit 319966

FY End
2023-09-30
Total Expended
$13.27M
Findings
12
Programs
20
Organization: Semcac (MN)
Year: 2023 Accepted: 2024-09-18
Auditor: Bergankdv LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497312 2023-001 Significant Deficiency Yes P
497313 2023-001 Significant Deficiency Yes P
497314 2023-001 Significant Deficiency Yes P
497315 2023-001 Significant Deficiency Yes P
497316 2023-001 Significant Deficiency Yes P
497317 2023-001 Significant Deficiency Yes P
1073754 2023-001 Significant Deficiency Yes P
1073755 2023-001 Significant Deficiency Yes P
1073756 2023-001 Significant Deficiency Yes P
1073757 2023-001 Significant Deficiency Yes P
1073758 2023-001 Significant Deficiency Yes P
1073759 2023-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $3.54M Yes 1
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $626,322 - 0
81.042 Weatherization Assistance for Low-Income Persons $572,473 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $523,345 - 0
93.569 Community Services Block Grant $345,621 - 0
93.499 Low Income Household Water Assistance Program $261,834 - 0
10.558 Child and Adult Care Food Program $151,970 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $136,266 - 0
93.053 Nutrition Services Incentive Program $90,164 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $77,490 - 0
14.231 Emergency Solutions Grant Program $72,497 - 0
93.558 Temporary Assistance for Needy Families $60,835 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $50,541 - 0
93.600 Head Start $34,288 Yes 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $33,932 - 0
93.498 Provider Relief Fund $26,064 - 0
14.267 Continuum of Care Program $25,279 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $15,998 - 0
97.024 Emergency Food and Shelter National Board Program $6,594 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $2,378 - 0

Contacts

Name Title Type
RLNGKXWT3C17 Adam Larson Auditee
5078648218 Marie Primus 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 are limited as to reimbursement. 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 the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of SEMCAC (the Organization) under programs of the federal government 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). 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: Eligibility Determinations 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. 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 the Uniform Guidance. The Organization assists the State of Minnesota with eligibility determinations for the Low-Income Home Energy Assistance Program (LIHEAP) and Low-Income Household Water Assistance Program (LIHWAP). Client benefits for LIHEAP and LIHWAP eligible participants are subsequently paid directly by the State of Minnesota. For the year ended September 30, 2023, client benefits in the amount of $3,544,540 for LIHEAP and $261,834 for LIHWAP were paid by the state. These amounts are considered federal awards to the Organization and are included in the schedule of expenditures of federal awards but are not included in the statement of activities.

Finding Details

Finding 2023-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Health and Human Services Direct ALN 93.600 Head Start Cluster Finding 2023-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2022-001) Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2023, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. Semcac will be increasing capacity within the accounting department, specifically around audit tasks as well as implementing strategies throughout our programs to create efficiencies that will drive timely and accurate submission of financial transactions.
Finding 2023-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Health and Human Services Direct ALN 93.600 Head Start Cluster Finding 2023-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2022-001) Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2023, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. Semcac will be increasing capacity within the accounting department, specifically around audit tasks as well as implementing strategies throughout our programs to create efficiencies that will drive timely and accurate submission of financial transactions.
Finding 2023-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Health and Human Services Direct ALN 93.600 Head Start Cluster Finding 2023-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2022-001) Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2023, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. Semcac will be increasing capacity within the accounting department, specifically around audit tasks as well as implementing strategies throughout our programs to create efficiencies that will drive timely and accurate submission of financial transactions.
Finding 2023-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Health and Human Services Direct ALN 93.600 Head Start Cluster Finding 2023-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2022-001) Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2023, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. Semcac will be increasing capacity within the accounting department, specifically around audit tasks as well as implementing strategies throughout our programs to create efficiencies that will drive timely and accurate submission of financial transactions.
Finding 2023-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Health and Human Services Direct ALN 93.600 Head Start Cluster Finding 2023-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2022-001) Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2023, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. Semcac will be increasing capacity within the accounting department, specifically around audit tasks as well as implementing strategies throughout our programs to create efficiencies that will drive timely and accurate submission of financial transactions.
Finding 2023-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Health and Human Services Direct ALN 93.600 Head Start Cluster Finding 2023-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2022-001) Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2023, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. Semcac will be increasing capacity within the accounting department, specifically around audit tasks as well as implementing strategies throughout our programs to create efficiencies that will drive timely and accurate submission of financial transactions.
Finding 2023-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Health and Human Services Direct ALN 93.600 Head Start Cluster Finding 2023-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2022-001) Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2023, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. Semcac will be increasing capacity within the accounting department, specifically around audit tasks as well as implementing strategies throughout our programs to create efficiencies that will drive timely and accurate submission of financial transactions.
Finding 2023-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Health and Human Services Direct ALN 93.600 Head Start Cluster Finding 2023-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2022-001) Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2023, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. Semcac will be increasing capacity within the accounting department, specifically around audit tasks as well as implementing strategies throughout our programs to create efficiencies that will drive timely and accurate submission of financial transactions.
Finding 2023-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Health and Human Services Direct ALN 93.600 Head Start Cluster Finding 2023-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2022-001) Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2023, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. Semcac will be increasing capacity within the accounting department, specifically around audit tasks as well as implementing strategies throughout our programs to create efficiencies that will drive timely and accurate submission of financial transactions.
Finding 2023-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Health and Human Services Direct ALN 93.600 Head Start Cluster Finding 2023-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2022-001) Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2023, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. Semcac will be increasing capacity within the accounting department, specifically around audit tasks as well as implementing strategies throughout our programs to create efficiencies that will drive timely and accurate submission of financial transactions.
Finding 2023-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Health and Human Services Direct ALN 93.600 Head Start Cluster Finding 2023-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2022-001) Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2023, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. Semcac will be increasing capacity within the accounting department, specifically around audit tasks as well as implementing strategies throughout our programs to create efficiencies that will drive timely and accurate submission of financial transactions.
Finding 2023-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Health and Human Services Direct ALN 93.600 Head Start Cluster Finding 2023-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2022-001) Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2023, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. Semcac will be increasing capacity within the accounting department, specifically around audit tasks as well as implementing strategies throughout our programs to create efficiencies that will drive timely and accurate submission of financial transactions.