FAC Explorer

Audit 342528

FY End
2024-06-30
Total Expended
$9.85M
Findings
2
Programs
3
Organization: Chicano Federation of San Diego County, Inc. (CA)
Year: 2024 Accepted: 2025-02-14
Auditor: West Rhode and Roberts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
523269 2024-002 Significant Deficiency Yes L
1099711 2024-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.600 Head Start $1.26M Yes 0
00.U01 Family Child Care Programs $60,500 - 1
10.558 Child and Adult Care Food Program $59,008 Yes 0

Contacts

Name Title Type
KXETN523NUH5 Paul Glasgo Auditee
6192855600 Christopher Roberts Auditor
No contacts on file

Notes to SEFA

Title: Note C Relationship of Schedule of Expenditures of Federal and State Awards to Financial Statements Accounting Policies: Note A. Basis of Presentation The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of the Federation under programs of the federal and state government for the year ended June 30, 2024. 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 the Federation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Federation. Note B. Basis of Accounting For purposes of the Schedule, expenditures for federal and state programs are recognized on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursements. De Minimis Rate Used: N Rate Explanation: The Federation did not elect to use the 10% de minimis indirect cost rate as allowed under the uniform guidance. Consistent with management's policy, federal and state awards are recorded in various revenue categories. As a result, the amount of total federal awards on the Schedule does not agree to the total grant and contract revenue on the statement of activities and changes in net assets.

Finding Details

Finding 2024-002
Programs: Barrio Center CSPP and Child and Food Care Program (CFCC) Condition: During the current year, the yearend fiscal report that was submitted to the California Department of Education (CDE) and California Department of Social Services (CDSS) did not agree with the claims and internal profit and loss statement for each program. Criteria: The fiscal report has to agree with the internal profit and loss statement and claims. Cause: The error was caused due to adjustments made to claims and general ledger that did not get captured in the fiscal report. Effect: Revenue and expense reporting to the CDE and CDSS was incorrect. Questioned Costs – There were no questioned costs. Views of the responsible official and planned corrective action: The Federation agrees with the finding and will adhere to the planned corrective action plan shown on page 46.
Finding 2024-002
Programs: Barrio Center CSPP and Child and Food Care Program (CFCC) Condition: During the current year, the yearend fiscal report that was submitted to the California Department of Education (CDE) and California Department of Social Services (CDSS) did not agree with the claims and internal profit and loss statement for each program. Criteria: The fiscal report has to agree with the internal profit and loss statement and claims. Cause: The error was caused due to adjustments made to claims and general ledger that did not get captured in the fiscal report. Effect: Revenue and expense reporting to the CDE and CDSS was incorrect. Questioned Costs – There were no questioned costs. Views of the responsible official and planned corrective action: The Federation agrees with the finding and will adhere to the planned corrective action plan shown on page 46.