FAC Explorer

Audit 33206

FY End
2022-09-30
Total Expended
$7.44M
Findings
4
Programs
3
Organization: Central Florida Community Action Agency, Inc. (FL)
Year: 2022 Accepted: 2023-06-28
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33843 2022-002 - - N
33844 2022-002 - - N
610285 2022-002 - - N
610286 2022-002 - - N

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $2.65M Yes 0
93.569 Community Services Block Grant $442,354 Yes 1
81.042 Weatherization Assistance for Low-Income Persons $249,585 - 0

Contacts

Name Title Type
M5M3WACM2N33 Caroline Ruff-Looney Auditee
3523785892 Mike Webber Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Central Florida Community Action Agency, Inc. under programs of the federal government for the year ended September 30, 2022. 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 of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Central Florida Community Action Agency, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Central Florida Community Action Agency, Inc.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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002 ? Tri-Partite Board Composition Department of Health and Human Services AL # 93.569 Community Services Block Grant Federal Grantor/Pass-Through Grantor Grant Numbers Florida Department of Economic Opportunity G2001FLCOSR, G2101FLCOSR, 2001FLCSC3 Questioned Costs: None How were questioned costs computed: Not applicable Condition: At times during the year, less than 1/3 of the members of the board of directors of Central Florida Community Action Agency, Inc. were representative of the low-income individuals and families served by the Organization. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Central Florida Community Action Agency, Inc. had board vacancies at the beginning of the year, causing it to not be in compliance with the tri-partite board requirement. Effect: Because of the above conditions, Central Florida Community Action Agency, Inc. was not in compliance with this compliance requirement. Recommendation: We recommend that Central Florida Community Action Agency, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-002
2022-002 ? Tri-Partite Board Composition Department of Health and Human Services AL # 93.569 Community Services Block Grant Federal Grantor/Pass-Through Grantor Grant Numbers Florida Department of Economic Opportunity G2001FLCOSR, G2101FLCOSR, 2001FLCSC3 Questioned Costs: None How were questioned costs computed: Not applicable Condition: At times during the year, less than 1/3 of the members of the board of directors of Central Florida Community Action Agency, Inc. were representative of the low-income individuals and families served by the Organization. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Central Florida Community Action Agency, Inc. had board vacancies at the beginning of the year, causing it to not be in compliance with the tri-partite board requirement. Effect: Because of the above conditions, Central Florida Community Action Agency, Inc. was not in compliance with this compliance requirement. Recommendation: We recommend that Central Florida Community Action Agency, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-002
2022-002 ? Tri-Partite Board Composition Department of Health and Human Services AL # 93.569 Community Services Block Grant Federal Grantor/Pass-Through Grantor Grant Numbers Florida Department of Economic Opportunity G2001FLCOSR, G2101FLCOSR, 2001FLCSC3 Questioned Costs: None How were questioned costs computed: Not applicable Condition: At times during the year, less than 1/3 of the members of the board of directors of Central Florida Community Action Agency, Inc. were representative of the low-income individuals and families served by the Organization. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Central Florida Community Action Agency, Inc. had board vacancies at the beginning of the year, causing it to not be in compliance with the tri-partite board requirement. Effect: Because of the above conditions, Central Florida Community Action Agency, Inc. was not in compliance with this compliance requirement. Recommendation: We recommend that Central Florida Community Action Agency, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-002
2022-002 ? Tri-Partite Board Composition Department of Health and Human Services AL # 93.569 Community Services Block Grant Federal Grantor/Pass-Through Grantor Grant Numbers Florida Department of Economic Opportunity G2001FLCOSR, G2101FLCOSR, 2001FLCSC3 Questioned Costs: None How were questioned costs computed: Not applicable Condition: At times during the year, less than 1/3 of the members of the board of directors of Central Florida Community Action Agency, Inc. were representative of the low-income individuals and families served by the Organization. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Central Florida Community Action Agency, Inc. had board vacancies at the beginning of the year, causing it to not be in compliance with the tri-partite board requirement. Effect: Because of the above conditions, Central Florida Community Action Agency, Inc. was not in compliance with this compliance requirement. Recommendation: We recommend that Central Florida Community Action Agency, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.