FAC Explorer

Audit 32103

FY End
2022-06-30
Total Expended
$945,021
Findings
2
Programs
1
Organization: The Blind Children's Center, Inc. (CA)
Year: 2022 Accepted: 2023-02-13
Auditor: Armanino LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36675 2022-001 Significant Deficiency - N
613117 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.600 Head Start $945,021 Yes 1

Contacts

Name Title Type
PV9WH5QL8J94 Sarah E. Orth Auditee
3236642153 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 The Blind Children's Center, Inc. (the "Center") under programs of the federal government for the year ended June 30, 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 Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center.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 Center has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
Finding number: 2022-001 Assistance Listing number: 93.600 Program: Head Start Identifying number and grant period: C-22099, year ended June 30, 2022 Name of federal agency: U.S. Department of Health and Human Services Name of pass-through entity: Los Angeles County Office of Education Repeat finding: No Criteria: Head Start Agencies must comply with Head Start's program governance requirements. Condition: The Organization has not yet established a Policy Council, which is a required component of the Head Start program under assistance listing number 93.600. Cause: The Organization is in the first year of the Head Start program and is in the process of establishing a Policy Council. Effect: Management did not share financial information with the Policy Council. Context: In February 2022, the Center entered into a subrecipient arrangement with the Los Angeles County Office of Education ("LACOE") to receive funds and deliver services under the Head Start program. The subrecipient agreement and the Head Start program require a separate Policy Council. Recommendation: Management and the board of directors should review all of the program governance requirements and ensure that they are all being met. Specifically, management should ensure that a Policy Council is convened and establish the requiring reporting cadence. Views of responsible officials: Blind Children's Center agrees with the finding. In conjunction with LACOE, Blind Children's Center developed start-up plans for its Head Start programs for the period of February through December 2022. The plans included establishing a Policy Committee at Blind Children's Center by November 2022, including a representative to serve on LACOE's Policy Council. Elections for the Policy Committee were held on October 13, 2022 and the Policy Committee had its first meeting and training on November 9, 2022. As of November 2022, Blind Children's Center's Policy Committee is receiving all required management and fiscal monthly reports and approving policies and procedures as per Head Start performance standards and regulations.
Finding 2022-001
Finding number: 2022-001 Assistance Listing number: 93.600 Program: Head Start Identifying number and grant period: C-22099, year ended June 30, 2022 Name of federal agency: U.S. Department of Health and Human Services Name of pass-through entity: Los Angeles County Office of Education Repeat finding: No Criteria: Head Start Agencies must comply with Head Start's program governance requirements. Condition: The Organization has not yet established a Policy Council, which is a required component of the Head Start program under assistance listing number 93.600. Cause: The Organization is in the first year of the Head Start program and is in the process of establishing a Policy Council. Effect: Management did not share financial information with the Policy Council. Context: In February 2022, the Center entered into a subrecipient arrangement with the Los Angeles County Office of Education ("LACOE") to receive funds and deliver services under the Head Start program. The subrecipient agreement and the Head Start program require a separate Policy Council. Recommendation: Management and the board of directors should review all of the program governance requirements and ensure that they are all being met. Specifically, management should ensure that a Policy Council is convened and establish the requiring reporting cadence. Views of responsible officials: Blind Children's Center agrees with the finding. In conjunction with LACOE, Blind Children's Center developed start-up plans for its Head Start programs for the period of February through December 2022. The plans included establishing a Policy Committee at Blind Children's Center by November 2022, including a representative to serve on LACOE's Policy Council. Elections for the Policy Committee were held on October 13, 2022 and the Policy Committee had its first meeting and training on November 9, 2022. As of November 2022, Blind Children's Center's Policy Committee is receiving all required management and fiscal monthly reports and approving policies and procedures as per Head Start performance standards and regulations.