FAC Explorer

Audit 331519

FY End
2023-12-31
Total Expended
$861,429
Findings
8
Programs
3
Organization: Cuban American National Council, Inc. (FL)
Year: 2023 Accepted: 2024-12-09
Auditor: Glsc & Company PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513611 2023-001 - Yes P
513612 2023-001 - Yes P
513613 2023-001 - Yes P
513614 2023-001 - Yes P
1090053 2023-001 - Yes P
1090054 2023-001 - Yes P
1090055 2023-001 - Yes P
1090056 2023-001 - Yes P

Programs

ALN Program Spent Major Findings
84.425V Covid-19 - Education Stabilization Fund $150,760 - 0
17.259 Wioa Youth Activities $72,836 Yes 1
14.169 Housing Counseling Assistance Program $61,000 - 0

Contacts

Name Title Type
YE92JZQCAMF5 Gabriela Musiet Auditee
3056423484 Lissette Casares Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: 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 are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: CNC has elected to recover its indirect cost using the 10% de minimus indirect cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Cuban American National Council, Inc. (“CNC” or the “Organization”) 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Audits of States, Local Government, and Non-Profit Organizations. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: AUDITS PERFORMED BY OTHER ORGANIZATION Accounting Policies: 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 are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: CNC has elected to recover its indirect cost using the 10% de minimus indirect cost rate. During the year ended December 31, 2023, audits were performed by South Florida Workforce Investment Board (SFWIB) of CNC’s administration of federal grants. SFWIB identified findings, observations and recommendations on its monitoring reports. CNC replied with a plan of corrective actions, and the plan was accepted by SFWIB.

Finding Details

Finding 2023-001
2023-001 (previously 2022-001) Late Submission of Federal Audit Clearinghouse (FAC) Data Collection Form Condition: For the year ended December 31, 2023, the Organization failed to submit the audit report or data collection form to the FAC within nine months after the end of the audit period. Criteria: In accordance with the Uniform Guidance, the audit package and the data collection form shall be submitted 30 days after the receipt of the auditor’s report(s), or nine months after the end of the fiscal year, whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The late submission may be attributed to several factors, namely change in personnel, confusion on the action to be taken on the FAC website, and lack of oversight in the completion of submitting the data collection form. Effect: The Organization is not in compliance with the requirements of the Uniform Guidance regulatory requirements. Recommendation: The Organization should implement a sound reporting process to ensure compliance with its reporting requirements and create a timeline for the timely submission of the audit package and the data collection form by the due date required under the Uniform Guidance. View of responsible officials and planned corrective actions: The Organization is in agreement with our recommendation above and will take the appropriate steps and actions in order to submit the audit package and data collection form on a timely basis going forward. Current year status: The Organization did not submit the FAC Data Collection Form within nine months after the end of fiscal year ending December 31, 2023, to comply with the requirements of the Uniform Guidance. Comment will be repeated.
Finding 2023-001
2023-001 (previously 2022-001) Late Submission of Federal Audit Clearinghouse (FAC) Data Collection Form Condition: For the year ended December 31, 2023, the Organization failed to submit the audit report or data collection form to the FAC within nine months after the end of the audit period. Criteria: In accordance with the Uniform Guidance, the audit package and the data collection form shall be submitted 30 days after the receipt of the auditor’s report(s), or nine months after the end of the fiscal year, whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The late submission may be attributed to several factors, namely change in personnel, confusion on the action to be taken on the FAC website, and lack of oversight in the completion of submitting the data collection form. Effect: The Organization is not in compliance with the requirements of the Uniform Guidance regulatory requirements. Recommendation: The Organization should implement a sound reporting process to ensure compliance with its reporting requirements and create a timeline for the timely submission of the audit package and the data collection form by the due date required under the Uniform Guidance. View of responsible officials and planned corrective actions: The Organization is in agreement with our recommendation above and will take the appropriate steps and actions in order to submit the audit package and data collection form on a timely basis going forward. Current year status: The Organization did not submit the FAC Data Collection Form within nine months after the end of fiscal year ending December 31, 2023, to comply with the requirements of the Uniform Guidance. Comment will be repeated.
Finding 2023-001
2023-001 (previously 2022-001) Late Submission of Federal Audit Clearinghouse (FAC) Data Collection Form Condition: For the year ended December 31, 2023, the Organization failed to submit the audit report or data collection form to the FAC within nine months after the end of the audit period. Criteria: In accordance with the Uniform Guidance, the audit package and the data collection form shall be submitted 30 days after the receipt of the auditor’s report(s), or nine months after the end of the fiscal year, whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The late submission may be attributed to several factors, namely change in personnel, confusion on the action to be taken on the FAC website, and lack of oversight in the completion of submitting the data collection form. Effect: The Organization is not in compliance with the requirements of the Uniform Guidance regulatory requirements. Recommendation: The Organization should implement a sound reporting process to ensure compliance with its reporting requirements and create a timeline for the timely submission of the audit package and the data collection form by the due date required under the Uniform Guidance. View of responsible officials and planned corrective actions: The Organization is in agreement with our recommendation above and will take the appropriate steps and actions in order to submit the audit package and data collection form on a timely basis going forward. Current year status: The Organization did not submit the FAC Data Collection Form within nine months after the end of fiscal year ending December 31, 2023, to comply with the requirements of the Uniform Guidance. Comment will be repeated.
Finding 2023-001
2023-001 (previously 2022-001) Late Submission of Federal Audit Clearinghouse (FAC) Data Collection Form Condition: For the year ended December 31, 2023, the Organization failed to submit the audit report or data collection form to the FAC within nine months after the end of the audit period. Criteria: In accordance with the Uniform Guidance, the audit package and the data collection form shall be submitted 30 days after the receipt of the auditor’s report(s), or nine months after the end of the fiscal year, whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The late submission may be attributed to several factors, namely change in personnel, confusion on the action to be taken on the FAC website, and lack of oversight in the completion of submitting the data collection form. Effect: The Organization is not in compliance with the requirements of the Uniform Guidance regulatory requirements. Recommendation: The Organization should implement a sound reporting process to ensure compliance with its reporting requirements and create a timeline for the timely submission of the audit package and the data collection form by the due date required under the Uniform Guidance. View of responsible officials and planned corrective actions: The Organization is in agreement with our recommendation above and will take the appropriate steps and actions in order to submit the audit package and data collection form on a timely basis going forward. Current year status: The Organization did not submit the FAC Data Collection Form within nine months after the end of fiscal year ending December 31, 2023, to comply with the requirements of the Uniform Guidance. Comment will be repeated.
Finding 2023-001
2023-001 (previously 2022-001) Late Submission of Federal Audit Clearinghouse (FAC) Data Collection Form Condition: For the year ended December 31, 2023, the Organization failed to submit the audit report or data collection form to the FAC within nine months after the end of the audit period. Criteria: In accordance with the Uniform Guidance, the audit package and the data collection form shall be submitted 30 days after the receipt of the auditor’s report(s), or nine months after the end of the fiscal year, whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The late submission may be attributed to several factors, namely change in personnel, confusion on the action to be taken on the FAC website, and lack of oversight in the completion of submitting the data collection form. Effect: The Organization is not in compliance with the requirements of the Uniform Guidance regulatory requirements. Recommendation: The Organization should implement a sound reporting process to ensure compliance with its reporting requirements and create a timeline for the timely submission of the audit package and the data collection form by the due date required under the Uniform Guidance. View of responsible officials and planned corrective actions: The Organization is in agreement with our recommendation above and will take the appropriate steps and actions in order to submit the audit package and data collection form on a timely basis going forward. Current year status: The Organization did not submit the FAC Data Collection Form within nine months after the end of fiscal year ending December 31, 2023, to comply with the requirements of the Uniform Guidance. Comment will be repeated.
Finding 2023-001
2023-001 (previously 2022-001) Late Submission of Federal Audit Clearinghouse (FAC) Data Collection Form Condition: For the year ended December 31, 2023, the Organization failed to submit the audit report or data collection form to the FAC within nine months after the end of the audit period. Criteria: In accordance with the Uniform Guidance, the audit package and the data collection form shall be submitted 30 days after the receipt of the auditor’s report(s), or nine months after the end of the fiscal year, whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The late submission may be attributed to several factors, namely change in personnel, confusion on the action to be taken on the FAC website, and lack of oversight in the completion of submitting the data collection form. Effect: The Organization is not in compliance with the requirements of the Uniform Guidance regulatory requirements. Recommendation: The Organization should implement a sound reporting process to ensure compliance with its reporting requirements and create a timeline for the timely submission of the audit package and the data collection form by the due date required under the Uniform Guidance. View of responsible officials and planned corrective actions: The Organization is in agreement with our recommendation above and will take the appropriate steps and actions in order to submit the audit package and data collection form on a timely basis going forward. Current year status: The Organization did not submit the FAC Data Collection Form within nine months after the end of fiscal year ending December 31, 2023, to comply with the requirements of the Uniform Guidance. Comment will be repeated.
Finding 2023-001
2023-001 (previously 2022-001) Late Submission of Federal Audit Clearinghouse (FAC) Data Collection Form Condition: For the year ended December 31, 2023, the Organization failed to submit the audit report or data collection form to the FAC within nine months after the end of the audit period. Criteria: In accordance with the Uniform Guidance, the audit package and the data collection form shall be submitted 30 days after the receipt of the auditor’s report(s), or nine months after the end of the fiscal year, whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The late submission may be attributed to several factors, namely change in personnel, confusion on the action to be taken on the FAC website, and lack of oversight in the completion of submitting the data collection form. Effect: The Organization is not in compliance with the requirements of the Uniform Guidance regulatory requirements. Recommendation: The Organization should implement a sound reporting process to ensure compliance with its reporting requirements and create a timeline for the timely submission of the audit package and the data collection form by the due date required under the Uniform Guidance. View of responsible officials and planned corrective actions: The Organization is in agreement with our recommendation above and will take the appropriate steps and actions in order to submit the audit package and data collection form on a timely basis going forward. Current year status: The Organization did not submit the FAC Data Collection Form within nine months after the end of fiscal year ending December 31, 2023, to comply with the requirements of the Uniform Guidance. Comment will be repeated.
Finding 2023-001
2023-001 (previously 2022-001) Late Submission of Federal Audit Clearinghouse (FAC) Data Collection Form Condition: For the year ended December 31, 2023, the Organization failed to submit the audit report or data collection form to the FAC within nine months after the end of the audit period. Criteria: In accordance with the Uniform Guidance, the audit package and the data collection form shall be submitted 30 days after the receipt of the auditor’s report(s), or nine months after the end of the fiscal year, whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The late submission may be attributed to several factors, namely change in personnel, confusion on the action to be taken on the FAC website, and lack of oversight in the completion of submitting the data collection form. Effect: The Organization is not in compliance with the requirements of the Uniform Guidance regulatory requirements. Recommendation: The Organization should implement a sound reporting process to ensure compliance with its reporting requirements and create a timeline for the timely submission of the audit package and the data collection form by the due date required under the Uniform Guidance. View of responsible officials and planned corrective actions: The Organization is in agreement with our recommendation above and will take the appropriate steps and actions in order to submit the audit package and data collection form on a timely basis going forward. Current year status: The Organization did not submit the FAC Data Collection Form within nine months after the end of fiscal year ending December 31, 2023, to comply with the requirements of the Uniform Guidance. Comment will be repeated.