FAC Explorer

Audit 35133

FY End
2022-08-31
Total Expended
$1.57M
Findings
2
Programs
4
Organization: Communities in Schools of the Dallas Region, Inc. (TX)
Year: 2022 Accepted: 2023-05-07
Auditor: Sutton Frost Cary LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36762 2022-001 Significant Deficiency - B
613204 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $1.18M Yes 1
93.558 Temporary Assistance for Needy Families $258,419 - 0
84.425 Education Stabilization Fund $100,403 - 0
14.218 Community Development Block Grants/entitlement Grants $23,014 - 0

Contacts

Name Title Type
PTKFYLQQCBJ6 Anthonia Ibe Auditee
2148270955 Brian Razloznik Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: The accompanying schedule of expenditures of federal and state awards (Schedule) includes the federal and state grant activity of Communities In Schools of the Dallas Region, Inc. (CISDR). 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 AuditRequirements for Federal Awards (Uniform Guidance) and the State of Texas Uniform Grant Management Standards (UGMS). Because the Schedule presents only a selected portion of the operations of CISDR, it is not intended to and does not present the financial position, changes in net assets or cash flows of CISDR. De Minimis Rate Used: N Rate Explanation: CISDR has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance and the UGMS. 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 and the State of Texas UGMS, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Finding Details

Finding 2022-001
Finding 2022-001: Allowable costs ? Significant deficiency in internal control over compliance 21st Century Community Learning Centers Criteria: CISDR?s internal control procedures over compliance stipulate that all invoices be approved by management. Condition: During allowable cost testing for federal grants, 10 out of the 26 invoices tested did not have documented approval from management. Cause: CISDR did not have a standard procedure in place to document management?s approval. Effect: CISDR?s reporting of allowable cost is not fully documented in accordance with internal control procedures over compliance. Questioned Costs: None Recommendation: Management should ensure documentation of approval of all invoices are kept on file. Management?s Response: See corrective action plan.
Finding 2022-001
Finding 2022-001: Allowable costs ? Significant deficiency in internal control over compliance 21st Century Community Learning Centers Criteria: CISDR?s internal control procedures over compliance stipulate that all invoices be approved by management. Condition: During allowable cost testing for federal grants, 10 out of the 26 invoices tested did not have documented approval from management. Cause: CISDR did not have a standard procedure in place to document management?s approval. Effect: CISDR?s reporting of allowable cost is not fully documented in accordance with internal control procedures over compliance. Questioned Costs: None Recommendation: Management should ensure documentation of approval of all invoices are kept on file. Management?s Response: See corrective action plan.