FAC Explorer

Audit 325884

FY End
2023-12-31
Total Expended
$1.15M
Findings
2
Programs
1
Organization: California Mobility Center (CA)
Year: 2023 Accepted: 2024-10-24
Auditor: Mun CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503674 2023-001 Significant Deficiency - ABCEFGHIJLMNP
1080116 2023-001 Significant Deficiency - ABCEFGHIJLMNP

Programs

ALN Program Spent Major Findings
17.289 Community Project Funding/congressionally Directed Spending $1.15M Yes 1

Contacts

Name Title Type
RQHMCA9ZUK16 Orville Thomas Auditee
9169551019 Brad Bartells Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: GAAP De Minimis Rate Used: N Rate Explanation: Indirect costs were determined as part of the grant's approved budget. The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance programs of California Mobility Center (CMC) under programs of the federal government for the year ended December 31, 2023. 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 CMC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CMC.
Title: Basis of Accounting Accounting Policies: GAAP De Minimis Rate Used: N Rate Explanation: Indirect costs were determined as part of the grant's approved budget. The accompanying schedule of expenditures of federal awards of California Mobility Center 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: Indirect Costs Accounting Policies: GAAP De Minimis Rate Used: N Rate Explanation: Indirect costs were determined as part of the grant's approved budget. California Mobility Center has elected not to use the 10% de minimus indirect cost rate for the year ended December 31, 2023 allowed under Uniform Guidance. Indirect costs were determined as part of the Grant's approved budget.
Title: Claims Accounting Policies: GAAP De Minimis Rate Used: N Rate Explanation: Indirect costs were determined as part of the grant's approved budget. California Mobility Center has received federal grants for specific purposes that are subject to review and audit by the Federal Government pass-through entity. Although such audits could result in expenditure disallowance under grant terms, any required reimbursements are not expected to be material which have not already been recorded.

Finding Details

Finding 2023-001
During the performance of the audit, we noted internal controls and processes utilized for closing and reporting of financial activity for the fiscal year were not effective. Items noted include the following: Lack of documentation for personnell and payroll processes for the first three quarters of the fiscal year. Lack of documentation for review and approval of cash receipts, journal entries and bank reconciliations. Accruals for grant receivables, accounts payables, and accrued payroll were not properly recorded prior to the start of the audit.
Finding 2023-001
During the performance of the audit, we noted internal controls and processes utilized for closing and reporting of financial activity for the fiscal year were not effective. Items noted include the following: Lack of documentation for personnell and payroll processes for the first three quarters of the fiscal year. Lack of documentation for review and approval of cash receipts, journal entries and bank reconciliations. Accruals for grant receivables, accounts payables, and accrued payroll were not properly recorded prior to the start of the audit.