FAC Explorer

Audit 320476

FY End
2022-12-31
Total Expended
$30.77M
Findings
6
Programs
5
Organization: Total Community Action, Inc. (LA)
Year: 2022 Accepted: 2024-09-23
Auditor: Luther Speight and Company CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497900 2022-003 - Yes L
497901 2022-003 - Yes L
497902 2022-003 - Yes L
1074342 2022-003 - Yes L
1074343 2022-003 - Yes L
1074344 2022-003 - Yes L

Programs

ALN Program Spent Major Findings
93.600 Head Start $14.75M - 0
93.568 Low-Income Home Energy Assistance $11.30M Yes 1
93.569 Community Services Block Grant $3.69M Yes 1
10.558 Child and Adult Care Food Program $868,476 Yes 1
14.231 Emergency Solutions Grant Program $160,672 - 0

Contacts

Name Title Type
HHM3KHVENQ68 Brent Washington Auditee
5048720331 Luther Speight Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 - LOAN AND LOAN GUARANTEES Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Total Community Action, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented as required by title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: Total Community Action, Inc. has not elected to use the ten percent (10%) indirect cost rate allowed under the Uniform Guidance. Total Community Action, Inc. did not expend federal awards related to loans or loan guarantees during the year ended December 31, 2022. The Organization had no loans outstanding at the year ended December 31, 2022.
Title: NOTE 4 - FEDERALLY FUNDED INSURANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Total Community Action, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented as required by title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: Total Community Action, Inc. has not elected to use the ten percent (10%) indirect cost rate allowed under the Uniform Guidance. Total Community Action, Inc. has no federally funded insurance.
Title: NOTE 5 - NONCASH ASSISTANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Total Community Action, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented as required by title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: Total Community Action, Inc. has not elected to use the ten percent (10%) indirect cost rate allowed under the Uniform Guidance. Total Community Action, Inc. did not receive federal noncash assistance for the year ended December 31, 2022.

Finding Details

Finding 2022-003
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearinghouse within the earlier of 30 calednar days after the receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2022 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearinghouse within nine (9) months of TCA's December 31, 2022 fiscal year-end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance, and could adversely affect current and future grant awards. QUESTIONED COST: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that the inability to complete the audit timely creates noncompliance with the Uniform Guidance. TCA is committed to implementation of the outlined corrective actions, segregation of duties, administration and Board montirogin in support of audit compliance to state and federal timelines.
Finding 2022-003
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearinghouse within the earlier of 30 calednar days after the receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2022 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearinghouse within nine (9) months of TCA's December 31, 2022 fiscal year-end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance, and could adversely affect current and future grant awards. QUESTIONED COST: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that the inability to complete the audit timely creates noncompliance with the Uniform Guidance. TCA is committed to implementation of the outlined corrective actions, segregation of duties, administration and Board montirogin in support of audit compliance to state and federal timelines.
Finding 2022-003
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearinghouse within the earlier of 30 calednar days after the receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2022 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearinghouse within nine (9) months of TCA's December 31, 2022 fiscal year-end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance, and could adversely affect current and future grant awards. QUESTIONED COST: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that the inability to complete the audit timely creates noncompliance with the Uniform Guidance. TCA is committed to implementation of the outlined corrective actions, segregation of duties, administration and Board montirogin in support of audit compliance to state and federal timelines.
Finding 2022-003
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearinghouse within the earlier of 30 calednar days after the receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2022 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearinghouse within nine (9) months of TCA's December 31, 2022 fiscal year-end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance, and could adversely affect current and future grant awards. QUESTIONED COST: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that the inability to complete the audit timely creates noncompliance with the Uniform Guidance. TCA is committed to implementation of the outlined corrective actions, segregation of duties, administration and Board montirogin in support of audit compliance to state and federal timelines.
Finding 2022-003
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearinghouse within the earlier of 30 calednar days after the receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2022 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearinghouse within nine (9) months of TCA's December 31, 2022 fiscal year-end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance, and could adversely affect current and future grant awards. QUESTIONED COST: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that the inability to complete the audit timely creates noncompliance with the Uniform Guidance. TCA is committed to implementation of the outlined corrective actions, segregation of duties, administration and Board montirogin in support of audit compliance to state and federal timelines.
Finding 2022-003
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearinghouse within the earlier of 30 calednar days after the receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2022 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearinghouse within nine (9) months of TCA's December 31, 2022 fiscal year-end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance, and could adversely affect current and future grant awards. QUESTIONED COST: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that the inability to complete the audit timely creates noncompliance with the Uniform Guidance. TCA is committed to implementation of the outlined corrective actions, segregation of duties, administration and Board montirogin in support of audit compliance to state and federal timelines.