FAC Explorer

Audit 322832

FY End
2023-06-30
Total Expended
$6.43M
Findings
6
Programs
9
Organization: San Joaquin County Child Abuse Prevention Council (CA)
Year: 2023 Accepted: 2024-09-30
Auditor: Bowman & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499906 2023-001 Significant Deficiency - P
499907 2023-001 Significant Deficiency - P
499908 2023-001 Significant Deficiency - P
1076348 2023-001 Significant Deficiency - P
1076349 2023-001 Significant Deficiency - P
1076350 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.600 Head Start $841,794 Yes 1
93.575 Child Care and Development Block Grant $615,444 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $234,088 - 0
10.558 Child and Adult Care Food Program $204,676 - 0
93.558 Temporary Assistance for Needy Families $197,694 - 0
16.575 Crime Victim Assistance $127,372 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $95,991 - 0
93.658 Foster Care Title IV-E $63,902 - 0
14.218 Community Development Block Grants/entitlement Grants $63,710 - 0

Contacts

Name Title Type
LH91T5HN1973 Keenon Krick Auditee
2096445311 Tobbie J Wells Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the accompanying schedule are reported on the accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements of the federal program. 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: San Joaquin County Child Abuse Prevention Council has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The schedule of expenditures of federal and California Department of Education and California Department of Social Services state awards includes the federal award activity of San Joaquin County Child Abuse Prevention Council (A Nonprofit Corporation) under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations, 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 San Joaquin County Child Abuse Prevention Council, it is not intended to and does not present the financial position, changes in net assets, or cash flows of San Joaquin County Child Abuse Prevention Council.

Finding Details

Finding 2023-001
Criteria: Code of Federal Regulations (CFR), Title 2, Part 200 Section 200.512(a)(1) requires Single Audit reports to be submitted within the earlier of 30 days after receipt of the audit by the agency, or nine months after the end of the audit period. Condition: The June 30, 2023 audit report was not submitted on or before its deadline. Cause: The Council lacks an effective internal control structure over accounting records and financial reporting. Effect: The Single Audit reporting package was not submitted to the Federal Audit Clearinghouse by the federally required deadline. Non-compliance with the reporting requirements is a violation of federal grants' terms and conditions.
Finding 2023-001
Criteria: Code of Federal Regulations (CFR), Title 2, Part 200 Section 200.512(a)(1) requires Single Audit reports to be submitted within the earlier of 30 days after receipt of the audit by the agency, or nine months after the end of the audit period. Condition: The June 30, 2023 audit report was not submitted on or before its deadline. Cause: The Council lacks an effective internal control structure over accounting records and financial reporting. Effect: The Single Audit reporting package was not submitted to the Federal Audit Clearinghouse by the federally required deadline. Non-compliance with the reporting requirements is a violation of federal grants' terms and conditions.
Finding 2023-001
Criteria: Code of Federal Regulations (CFR), Title 2, Part 200 Section 200.512(a)(1) requires Single Audit reports to be submitted within the earlier of 30 days after receipt of the audit by the agency, or nine months after the end of the audit period. Condition: The June 30, 2023 audit report was not submitted on or before its deadline. Cause: The Council lacks an effective internal control structure over accounting records and financial reporting. Effect: The Single Audit reporting package was not submitted to the Federal Audit Clearinghouse by the federally required deadline. Non-compliance with the reporting requirements is a violation of federal grants' terms and conditions.
Finding 2023-001
Criteria: Code of Federal Regulations (CFR), Title 2, Part 200 Section 200.512(a)(1) requires Single Audit reports to be submitted within the earlier of 30 days after receipt of the audit by the agency, or nine months after the end of the audit period. Condition: The June 30, 2023 audit report was not submitted on or before its deadline. Cause: The Council lacks an effective internal control structure over accounting records and financial reporting. Effect: The Single Audit reporting package was not submitted to the Federal Audit Clearinghouse by the federally required deadline. Non-compliance with the reporting requirements is a violation of federal grants' terms and conditions.
Finding 2023-001
Criteria: Code of Federal Regulations (CFR), Title 2, Part 200 Section 200.512(a)(1) requires Single Audit reports to be submitted within the earlier of 30 days after receipt of the audit by the agency, or nine months after the end of the audit period. Condition: The June 30, 2023 audit report was not submitted on or before its deadline. Cause: The Council lacks an effective internal control structure over accounting records and financial reporting. Effect: The Single Audit reporting package was not submitted to the Federal Audit Clearinghouse by the federally required deadline. Non-compliance with the reporting requirements is a violation of federal grants' terms and conditions.
Finding 2023-001
Criteria: Code of Federal Regulations (CFR), Title 2, Part 200 Section 200.512(a)(1) requires Single Audit reports to be submitted within the earlier of 30 days after receipt of the audit by the agency, or nine months after the end of the audit period. Condition: The June 30, 2023 audit report was not submitted on or before its deadline. Cause: The Council lacks an effective internal control structure over accounting records and financial reporting. Effect: The Single Audit reporting package was not submitted to the Federal Audit Clearinghouse by the federally required deadline. Non-compliance with the reporting requirements is a violation of federal grants' terms and conditions.