FAC Explorer

Audit 351741

FY End
2024-06-30
Total Expended
$1.18M
Findings
2
Programs
4
Organization: El Centro Hispano, Inc. (NC)
Year: 2024 Accepted: 2025-03-31
Auditor: Dean Dorton Allen Ford PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
547556 2024-001 Significant Deficiency - B
1123998 2024-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.137 Community Programs to Improve Minority Health $427,784 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $150,980 Yes 0
93.011 National Organizations for State and Local Officials $106,037 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $101,617 - 0

Contacts

Name Title Type
ETS6BNC8UNT8 Pilar Rocha-Goldberg Auditee
9196874635 David Boyce Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. Basis of Presentation- The schedule of expenditures of federal awards schedule includes the federal grant activity of El Centro Hispano, Inc. under programs of the federal government for the year ended June 30, 2024. The information in the 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 El Centro Hispano, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of El Centro Hispano, Inc. 2. Summary of Significant 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. 3. Indirect Cost Rate- El Centro Hispano, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: El Centro Hispano, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Criteria- Per Organization policy, timesheets are required to be signed by the employee and their supervisor indicating approval. Condition- Not all timesheets tested contained the required employee and supervisor signatures. Context- Testing included four pay periods which were allocated across the three grants falling under the Federal Assistance Listing Number program tested as a major program. Approximately thirty employees were paid each pay period. Of these thirty employees, between seven and ten employees failed to sign their timesheet and between three and nine supervisors failed to sign the timesheet. Effect- Employees' time could be incorrectly allocated to the wrong grant. Cause- The issue arose due to insufficient follow-up on compliance with policy regarding timesheet approval along with an absence of a final verification step prior to payroll processing. Also, there was a lack of awareness among some employees and supervisors concerning the timesheet approval policy.
Finding 2024-001
Criteria- Per Organization policy, timesheets are required to be signed by the employee and their supervisor indicating approval. Condition- Not all timesheets tested contained the required employee and supervisor signatures. Context- Testing included four pay periods which were allocated across the three grants falling under the Federal Assistance Listing Number program tested as a major program. Approximately thirty employees were paid each pay period. Of these thirty employees, between seven and ten employees failed to sign their timesheet and between three and nine supervisors failed to sign the timesheet. Effect- Employees' time could be incorrectly allocated to the wrong grant. Cause- The issue arose due to insufficient follow-up on compliance with policy regarding timesheet approval along with an absence of a final verification step prior to payroll processing. Also, there was a lack of awareness among some employees and supervisors concerning the timesheet approval policy.