FAC Explorer

Audit 346898

FY End
2024-06-30
Total Expended
$26.46M
Findings
6
Programs
17
Organization: Community Council of Idaho, Inc. (ID)
Year: 2024 Accepted: 2025-03-19
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
528836 2024-001 Significant Deficiency - P
528837 2024-001 Significant Deficiency - P
528838 2024-001 Significant Deficiency - P
1105278 2024-001 Significant Deficiency - P
1105279 2024-001 Significant Deficiency - P
1105280 2024-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.600 Head Start $18.48M Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.59M Yes 1
84.141 Migrant Education_high School Equivalency Program $489,031 - 0
93.568 Low-Income Home Energy Assistance $475,830 - 0
10.766 Community Facilities Loans and Grants $440,582 - 0
17.274 Youthbuild $406,209 - 0
10.558 Child and Adult Care Food Program $382,905 - 0
10.427 Rural Rental Assistance Payments $352,038 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $348,385 - 0
10.405 Farm Labor Housing Loans and Grants $338,322 - 0
93.569 Community Services Block Grant $285,669 - 0
93.558 Temporary Assistance for Needy Families $147,524 - 0
93.526 Covid-19 Affordable Care Act (aca) Grants for Capital Development in Health Centers $133,905 - 0
17.264 National Farmworker Jobs Program $86,207 - 0
93.224 Covid-19 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $50,345 Yes 1
16.588 Violence Against Women Formula Grants $38,376 - 0
93.185 Covid-19 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $21,055 - 0

Contacts

Name Title Type
HZQDEFQUU8N7 Wanda Davis Auditee
2084541652 Karl Eck Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Community Council of Idaho, Inc. under programs of the federal 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 operations of Community Council of Idaho, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Community Council of Idaho, Inc. Expenditures reported on this 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: N Rate Explanation: Community Council of Idaho, Inc. has a negotiated indirect rate and therefore is not using the 10-percent de minimis indirect cost rate. Community Council of Idaho, Inc. did not use any subrecipients for the year ended June 30, 2024.
Title: Balance of outstanding loan Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Community Council of Idaho, Inc. under programs of the federal 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 operations of Community Council of Idaho, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Community Council of Idaho, Inc. Expenditures reported on this 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: N Rate Explanation: Community Council of Idaho, Inc. has a negotiated indirect rate and therefore is not using the 10-percent de minimis indirect cost rate. The federal expenditures under AL #10.405 represent the outstanding loan balance with USDA Rural Development on the Farm Labor Housing Projects of Colonía De Colores, El Rancho Grande, Project Hope and Colonía César Chavéz. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the schedule. The balance of loans outstanding at June 30, 2024 was $299,146 for Rural Rental Housing Loans AL #10.405.

Finding Details

Finding 2024-001
Schedule of Expenditures of Federal Awards (SEFA) Preparation Criteria or Specific Requirement: In accordance with the Uniform Guidance (2 CFR Section 200.510(b)), the auditee should identify all federal awards received and prepare a SEFA for the period under audit. The information contained in the SEFA shall be derived from, and relate directly to, the underlying accounting and other records used to prepare the financial statements. Condition: The SEFA provided for the audit contained errors including the exclusion of federally funded grants, spending reported under incorrect assistance listing numbers, and reporting private contributions as federal grants. The errors were identified and corrected during the audit. Effect: Errors in the preparation of the SEFA schedule could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year. Cause: The SEFA report was not reviewed before it was provided for the audit. Repeat: No Auditor's Recommendations: The SEFA report and supporting documents should be reviewed by an individual that is knowledgeable about Community Council of Idaho, Inc.'s programs to help ensure accurate reporting of federal expenditures in the SEFA report. View of Responsible Officials: Community Council of Idaho, Inc. agrees with the audit finding and has written a corrective action plan. Audit finding 2024-001 represenets a significant deficiency in internal control over compliance related to reporting for Community Council of Idaho, Inc.'s major federal programs. Federal Program Information: Funding agency: U.S. Department of Human Services Title: Head Start Cluster AL number: 93.600 Award number and period: 90CM09845-04 05/01/2023 - 04/30/2024 90CM09845-05 05/01/2024 - 04/30/2025 90WM000028 09/01/2023 - 08/31/2025 Funding agency: U.S. Department of Human Services Title: Health Center Program Cluster AL number: 93.224 Award number and period: H80CS04201-19 05/01/2023 - 04/30/2024 H80CS04201-20 05/01/2024 - 04/30/2025 23H8GCS48233 12/01/2022 - 12/31/2023 Questioned Costs: None How the questioned costs were computed: N/A
Finding 2024-001
Schedule of Expenditures of Federal Awards (SEFA) Preparation Criteria or Specific Requirement: In accordance with the Uniform Guidance (2 CFR Section 200.510(b)), the auditee should identify all federal awards received and prepare a SEFA for the period under audit. The information contained in the SEFA shall be derived from, and relate directly to, the underlying accounting and other records used to prepare the financial statements. Condition: The SEFA provided for the audit contained errors including the exclusion of federally funded grants, spending reported under incorrect assistance listing numbers, and reporting private contributions as federal grants. The errors were identified and corrected during the audit. Effect: Errors in the preparation of the SEFA schedule could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year. Cause: The SEFA report was not reviewed before it was provided for the audit. Repeat: No Auditor's Recommendations: The SEFA report and supporting documents should be reviewed by an individual that is knowledgeable about Community Council of Idaho, Inc.'s programs to help ensure accurate reporting of federal expenditures in the SEFA report. View of Responsible Officials: Community Council of Idaho, Inc. agrees with the audit finding and has written a corrective action plan. Audit finding 2024-001 represenets a significant deficiency in internal control over compliance related to reporting for Community Council of Idaho, Inc.'s major federal programs. Federal Program Information: Funding agency: U.S. Department of Human Services Title: Head Start Cluster AL number: 93.600 Award number and period: 90CM09845-04 05/01/2023 - 04/30/2024 90CM09845-05 05/01/2024 - 04/30/2025 90WM000028 09/01/2023 - 08/31/2025 Funding agency: U.S. Department of Human Services Title: Health Center Program Cluster AL number: 93.224 Award number and period: H80CS04201-19 05/01/2023 - 04/30/2024 H80CS04201-20 05/01/2024 - 04/30/2025 23H8GCS48233 12/01/2022 - 12/31/2023 Questioned Costs: None How the questioned costs were computed: N/A
Finding 2024-001
Schedule of Expenditures of Federal Awards (SEFA) Preparation Criteria or Specific Requirement: In accordance with the Uniform Guidance (2 CFR Section 200.510(b)), the auditee should identify all federal awards received and prepare a SEFA for the period under audit. The information contained in the SEFA shall be derived from, and relate directly to, the underlying accounting and other records used to prepare the financial statements. Condition: The SEFA provided for the audit contained errors including the exclusion of federally funded grants, spending reported under incorrect assistance listing numbers, and reporting private contributions as federal grants. The errors were identified and corrected during the audit. Effect: Errors in the preparation of the SEFA schedule could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year. Cause: The SEFA report was not reviewed before it was provided for the audit. Repeat: No Auditor's Recommendations: The SEFA report and supporting documents should be reviewed by an individual that is knowledgeable about Community Council of Idaho, Inc.'s programs to help ensure accurate reporting of federal expenditures in the SEFA report. View of Responsible Officials: Community Council of Idaho, Inc. agrees with the audit finding and has written a corrective action plan. Audit finding 2024-001 represenets a significant deficiency in internal control over compliance related to reporting for Community Council of Idaho, Inc.'s major federal programs. Federal Program Information: Funding agency: U.S. Department of Human Services Title: Head Start Cluster AL number: 93.600 Award number and period: 90CM09845-04 05/01/2023 - 04/30/2024 90CM09845-05 05/01/2024 - 04/30/2025 90WM000028 09/01/2023 - 08/31/2025 Funding agency: U.S. Department of Human Services Title: Health Center Program Cluster AL number: 93.224 Award number and period: H80CS04201-19 05/01/2023 - 04/30/2024 H80CS04201-20 05/01/2024 - 04/30/2025 23H8GCS48233 12/01/2022 - 12/31/2023 Questioned Costs: None How the questioned costs were computed: N/A
Finding 2024-001
Schedule of Expenditures of Federal Awards (SEFA) Preparation Criteria or Specific Requirement: In accordance with the Uniform Guidance (2 CFR Section 200.510(b)), the auditee should identify all federal awards received and prepare a SEFA for the period under audit. The information contained in the SEFA shall be derived from, and relate directly to, the underlying accounting and other records used to prepare the financial statements. Condition: The SEFA provided for the audit contained errors including the exclusion of federally funded grants, spending reported under incorrect assistance listing numbers, and reporting private contributions as federal grants. The errors were identified and corrected during the audit. Effect: Errors in the preparation of the SEFA schedule could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year. Cause: The SEFA report was not reviewed before it was provided for the audit. Repeat: No Auditor's Recommendations: The SEFA report and supporting documents should be reviewed by an individual that is knowledgeable about Community Council of Idaho, Inc.'s programs to help ensure accurate reporting of federal expenditures in the SEFA report. View of Responsible Officials: Community Council of Idaho, Inc. agrees with the audit finding and has written a corrective action plan. Audit finding 2024-001 represenets a significant deficiency in internal control over compliance related to reporting for Community Council of Idaho, Inc.'s major federal programs. Federal Program Information: Funding agency: U.S. Department of Human Services Title: Head Start Cluster AL number: 93.600 Award number and period: 90CM09845-04 05/01/2023 - 04/30/2024 90CM09845-05 05/01/2024 - 04/30/2025 90WM000028 09/01/2023 - 08/31/2025 Funding agency: U.S. Department of Human Services Title: Health Center Program Cluster AL number: 93.224 Award number and period: H80CS04201-19 05/01/2023 - 04/30/2024 H80CS04201-20 05/01/2024 - 04/30/2025 23H8GCS48233 12/01/2022 - 12/31/2023 Questioned Costs: None How the questioned costs were computed: N/A
Finding 2024-001
Schedule of Expenditures of Federal Awards (SEFA) Preparation Criteria or Specific Requirement: In accordance with the Uniform Guidance (2 CFR Section 200.510(b)), the auditee should identify all federal awards received and prepare a SEFA for the period under audit. The information contained in the SEFA shall be derived from, and relate directly to, the underlying accounting and other records used to prepare the financial statements. Condition: The SEFA provided for the audit contained errors including the exclusion of federally funded grants, spending reported under incorrect assistance listing numbers, and reporting private contributions as federal grants. The errors were identified and corrected during the audit. Effect: Errors in the preparation of the SEFA schedule could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year. Cause: The SEFA report was not reviewed before it was provided for the audit. Repeat: No Auditor's Recommendations: The SEFA report and supporting documents should be reviewed by an individual that is knowledgeable about Community Council of Idaho, Inc.'s programs to help ensure accurate reporting of federal expenditures in the SEFA report. View of Responsible Officials: Community Council of Idaho, Inc. agrees with the audit finding and has written a corrective action plan. Audit finding 2024-001 represenets a significant deficiency in internal control over compliance related to reporting for Community Council of Idaho, Inc.'s major federal programs. Federal Program Information: Funding agency: U.S. Department of Human Services Title: Head Start Cluster AL number: 93.600 Award number and period: 90CM09845-04 05/01/2023 - 04/30/2024 90CM09845-05 05/01/2024 - 04/30/2025 90WM000028 09/01/2023 - 08/31/2025 Funding agency: U.S. Department of Human Services Title: Health Center Program Cluster AL number: 93.224 Award number and period: H80CS04201-19 05/01/2023 - 04/30/2024 H80CS04201-20 05/01/2024 - 04/30/2025 23H8GCS48233 12/01/2022 - 12/31/2023 Questioned Costs: None How the questioned costs were computed: N/A
Finding 2024-001
Schedule of Expenditures of Federal Awards (SEFA) Preparation Criteria or Specific Requirement: In accordance with the Uniform Guidance (2 CFR Section 200.510(b)), the auditee should identify all federal awards received and prepare a SEFA for the period under audit. The information contained in the SEFA shall be derived from, and relate directly to, the underlying accounting and other records used to prepare the financial statements. Condition: The SEFA provided for the audit contained errors including the exclusion of federally funded grants, spending reported under incorrect assistance listing numbers, and reporting private contributions as federal grants. The errors were identified and corrected during the audit. Effect: Errors in the preparation of the SEFA schedule could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year. Cause: The SEFA report was not reviewed before it was provided for the audit. Repeat: No Auditor's Recommendations: The SEFA report and supporting documents should be reviewed by an individual that is knowledgeable about Community Council of Idaho, Inc.'s programs to help ensure accurate reporting of federal expenditures in the SEFA report. View of Responsible Officials: Community Council of Idaho, Inc. agrees with the audit finding and has written a corrective action plan. Audit finding 2024-001 represenets a significant deficiency in internal control over compliance related to reporting for Community Council of Idaho, Inc.'s major federal programs. Federal Program Information: Funding agency: U.S. Department of Human Services Title: Head Start Cluster AL number: 93.600 Award number and period: 90CM09845-04 05/01/2023 - 04/30/2024 90CM09845-05 05/01/2024 - 04/30/2025 90WM000028 09/01/2023 - 08/31/2025 Funding agency: U.S. Department of Human Services Title: Health Center Program Cluster AL number: 93.224 Award number and period: H80CS04201-19 05/01/2023 - 04/30/2024 H80CS04201-20 05/01/2024 - 04/30/2025 23H8GCS48233 12/01/2022 - 12/31/2023 Questioned Costs: None How the questioned costs were computed: N/A