FAC Explorer

Audit 325531

FY End
2023-09-30
Total Expended
$10.25M
Findings
2
Programs
6
Organization: Capital Area Community Action Agency, INC (FL)
Year: 2023 Accepted: 2024-10-22
Auditor: Thomas Howell Ferguson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503367 2023-001 Significant Deficiency - A
1079809 2023-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $930,724 Yes 0
93.569 Community Services Block Grant $766,166 Yes 1
93.600 Head Start $399,081 - 0
10.558 Child and Adult Care Food Program $342,709 - 0
81.042 Weatherization Assistance for Low-Income Persons $134,358 - 0
93.499 Low Income Household Water Assistance Program $12,350 - 0

Contacts

Name Title Type
X13EDG5RKDF1 Tim Center Auditee
8502222043 Allison Harrell Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Accounting Policies: This Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal grant activity of the Capital Area Community Action Agency, Inc. and Subsidiary for the year ended September 30, 2022, and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Amounts included on this Schedule include only the expenditure of Federal Awards received from an awarding agency. The amounts on the accompanying statements of activities and changes in net assets include additional expenditures associated with other resources committed by the Agency for purposes of fulfilling the grant programs. De Minimis Rate Used: N Rate Explanation: The Agency has not elected to use the 10 percent de minimis cost rate allowed under the Uniform Guidance. This Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal grant activity of the Capital Area Community Action Agency, Inc. and Subsidiary for the year ended September 30, 2022, and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Amounts included on this Schedule include only the expenditure of Federal Awards received from an awarding agency. The amounts on the accompanying statements of activities and changes in net assets include additional expenditures associated with other resources committed by the Agency for purposes of fulfilling the grant programs.
Title: Note 2 Accounting Policies: This Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal grant activity of the Capital Area Community Action Agency, Inc. and Subsidiary for the year ended September 30, 2022, and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Amounts included on this Schedule include only the expenditure of Federal Awards received from an awarding agency. The amounts on the accompanying statements of activities and changes in net assets include additional expenditures associated with other resources committed by the Agency for purposes of fulfilling the grant programs. De Minimis Rate Used: N Rate Explanation: The Agency has not elected to use the 10 percent de minimis cost rate allowed under the Uniform Guidance. Amounts included on this Schedule include only the expenditures of Federal Awards received from an awarding agency. The amounts on the accompanying statements of activities and changes in net assets include additional expenditures associated with other resources committed by the Agency for purposes of fulfilling the grant programs.
Title: Note 3 Accounting Policies: This Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal grant activity of the Capital Area Community Action Agency, Inc. and Subsidiary for the year ended September 30, 2022, and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Amounts included on this Schedule include only the expenditure of Federal Awards received from an awarding agency. The amounts on the accompanying statements of activities and changes in net assets include additional expenditures associated with other resources committed by the Agency for purposes of fulfilling the grant programs. De Minimis Rate Used: N Rate Explanation: The Agency has not elected to use the 10 percent de minimis cost rate allowed under the Uniform Guidance. The Agency has not elected to use the 10 percent de minimis cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Criteria: In accordance with the requirements of the Program outlined in CFDA 93.569, CSBG and the CSBG ACT at 42 USC 9910 (a) nonprofit organizations administer CSBG through a board comprising of one third (1/3) of the board members are chosen in a democratic selection process adequate to assure that these members of the board are representative of the low-income individuals and families served. Condition: The Agency was unable to meet the 1/3 requirements for the public elected/appointed officials and the 1/3 requirement for low income individuals and families served during the year ended September 30, 2023. Questioned Costs: N/A Effect: The Agency is out of compliance with the provisions requiring Tri-Partite Board as defined by The CSBG ACT at 42 USC 9910. Cause: While the Agency's controls did identify a lack of participation in these areas, they did not include control activities to resolve the non-compliance in a timely manner. Recommendation: The Agency should implement procedures to mitigate the risk of prolonged non-compliance that are triggered when non-compliance with Tri-Partite Board requirements are identified. Management's Response: The Capital Area Community Action Agency Board membership fluctuates over time. Sometimes there are several public representatives or their designees on the board. Other times there are several private sector representatives. As a tri-partite board, low-income representatives are always on the board. While the numbers are not always equal, the Agency strives to meet the spirit of the law in its recruitment efforts. The Board will work to develop a more robust recruitment method to ensure a balance of representation from the three sectors.
Finding 2023-001
Criteria: In accordance with the requirements of the Program outlined in CFDA 93.569, CSBG and the CSBG ACT at 42 USC 9910 (a) nonprofit organizations administer CSBG through a board comprising of one third (1/3) of the board members are chosen in a democratic selection process adequate to assure that these members of the board are representative of the low-income individuals and families served. Condition: The Agency was unable to meet the 1/3 requirements for the public elected/appointed officials and the 1/3 requirement for low income individuals and families served during the year ended September 30, 2023. Questioned Costs: N/A Effect: The Agency is out of compliance with the provisions requiring Tri-Partite Board as defined by The CSBG ACT at 42 USC 9910. Cause: While the Agency's controls did identify a lack of participation in these areas, they did not include control activities to resolve the non-compliance in a timely manner. Recommendation: The Agency should implement procedures to mitigate the risk of prolonged non-compliance that are triggered when non-compliance with Tri-Partite Board requirements are identified. Management's Response: The Capital Area Community Action Agency Board membership fluctuates over time. Sometimes there are several public representatives or their designees on the board. Other times there are several private sector representatives. As a tri-partite board, low-income representatives are always on the board. While the numbers are not always equal, the Agency strives to meet the spirit of the law in its recruitment efforts. The Board will work to develop a more robust recruitment method to ensure a balance of representation from the three sectors.