Audit 324185

FY End
2023-06-30
Total Expended
$826,763
Findings
0
Programs
3
Organization: Community for Learning (NM)
Year: 2023 Accepted: 2024-10-08
Auditor: Tkm LLC

Organization Exclusion Status:

Checking exclusion status...

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $354,139 Yes 0
10.558 Child and Adult Care Food Program $263,838 - 0
93.575 Child Care and Development Block Grant $208,786 - 0

Contacts

Name Title Type
CKUMEF81MEL9 Anne Apodaca Auditee
5052423353 Jose Ortiz Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: The schedule of expenditures of federal awards contains federal grant activity of the Organization. It was prepared using the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 US 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: The Organization uses the indirect cost rate stipulated in its grant agreements and, therefore, has elected not to utilize the 10% minimum indirect cost rate. The schedule of expenditures of federal awards contains federal grant activity of the Organization. It was prepared using the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Title: NOTE 2 - NON-CASH ASSISTANCE Accounting Policies: The schedule of expenditures of federal awards contains federal grant activity of the Organization. It was prepared using the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 US 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: The Organization uses the indirect cost rate stipulated in its grant agreements and, therefore, has elected not to utilize the 10% minimum indirect cost rate. The Organization did not receive any federal awards in the form of noncash assistance during the year.
Title: NOTE 3 - RECONCILIATION OF EXPENDITURES Accounting Policies: The schedule of expenditures of federal awards contains federal grant activity of the Organization. It was prepared using the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 US 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: The Organization uses the indirect cost rate stipulated in its grant agreements and, therefore, has elected not to utilize the 10% minimum indirect cost rate. he following is a reconciliation of expenditures reported on the schedule of expenditures of federal awards to the expenditures reported in the statement of activities: See notes to the SEFA for chart/table.
Title: NOTE 4 - SUBRECIPIENTS Accounting Policies: The schedule of expenditures of federal awards contains federal grant activity of the Organization. It was prepared using the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 US 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: The Organization uses the indirect cost rate stipulated in its grant agreements and, therefore, has elected not to utilize the 10% minimum indirect cost rate. There are no sub-recipients of federal funds as of and for the year ended June 30, 2023.
Title: NOTE 5 - INDIRECT COST RATE Accounting Policies: The schedule of expenditures of federal awards contains federal grant activity of the Organization. It was prepared using the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 US 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: The Organization uses the indirect cost rate stipulated in its grant agreements and, therefore, has elected not to utilize the 10% minimum indirect cost rate. The Organization uses the indirect cost rate stipulated in its grant agreements and, therefore, has elected not to utilize the 10% minimum indirect cost rate.
Title: NOTE 6 - LOANS Accounting Policies: The schedule of expenditures of federal awards contains federal grant activity of the Organization. It was prepared using the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 US 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: The Organization uses the indirect cost rate stipulated in its grant agreements and, therefore, has elected not to utilize the 10% minimum indirect cost rate. The Organization did not expend federal awards related to loans or loan guarantees for the year ended June 30, 2023.