FAC Explorer

Audit 352771

FY End
2023-12-31
Total Expended
$2.88M
Findings
4
Programs
4
Organization: California Fire Safe Council, Inc. (CA)
Year: 2023 Accepted: 2025-04-04
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554117 2023-004 Material Weakness Yes I
554118 2023-005 Material Weakness Yes M
1130559 2023-004 Material Weakness Yes I
1130560 2023-005 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
11.473 Office for Coastal Management $952,685 Yes 2
10.664 Cooperative Forestry Assistance $930,405 Yes 0
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $8,332 Yes 0
10.698 State & Private Forestry Cooperative Fire Assistance $4,198 Yes 0

Contacts

Name Title Type
CXAGWJEL5KK7 Joel Auditee
9166483600 Ryan McDonald Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for subrecipient expenditures, which are recorded on a cash basis. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 230, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: CFSC has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of California Fire Safe Council, Inc. (CFSC) under programs of the federal government for the year ended December 31, 2023. 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 CFSC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CFSC.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for subrecipient expenditures, which are recorded on a cash basis. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 230, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: CFSC has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for subrecipient expenditures, which are recorded on a cash basis. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 230, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. CFSC has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for subrecipient expenditures, which are recorded on a cash basis. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 230, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: CFSC has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Of the federal expenditures presented in the Schedule, CFSC provided federal awards to subrecipients as follows: Federal Financial Amounts Assistance Provided to Program Title Number Subrecipients Cooperative Forestry Assistance 10.664 $ 1,556,883 Office for Coastal Management 11.473 800,044 Subtotal - Payments per SEFA 2,356,927 Subrecipient Payments on Non-Federal Awards 4,394,806 Total per the Financial Statements $ 6,751,733

Finding Details

Finding 2023-004
Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Corrective Action Plan: In response to the FY21 Corrective Action Plan, CFSC implemented a Subrecipient Monitoring Policy in June 2024 to ensure compliance with the Uniform Guidance for monitoring subrecipients of federal funding, including audit requirements and the verification of suspension and debarment status. To further strengthen compliance and ensure timely verification, CFSC will implement the following actions: 1.Mandatory Pre-Award Verification Timing & Documentation: a.Suspension and debarment status must be verified on SAM.gov by the assigned Grant Specialist before the execution of any subaward agreements. b.The verification data and results will be documented by the assigned Grant Specialist and included in the Risk Assessment process prior to award issuance. c.Any subrecipients flagged as high risk due to past audit findings will undergo enhanced pre-award due diligence before subaward execution to be carried out by the assigned Grant Specialist. 2.Grant Compliance Oversight & Approval: a.The Grants Manager (or designee) will review and approve all subrecipient compliance checks before final award execution. b.Any exceptions or delays in verification must be documented and approved by the CFAO & Deputy Director before proceeding. 3.Quarterly Compliance Audits: a.The Grants Manager (or designee) will conduct quarterly internal audits of subrecipient monitoring files to confirm that suspension & debarment verification was completed timely before subaward execution. b.The Grants Manager will be responsible for reporting any identified deficiencies to senior management and ensuring timely correction for policy reinforcement. Anticipated Completion Date: These corrective actions will be fully implemented by the end of Quarter 2 of FY25, with ongoing monitoring and enforcement thereafter
Finding 2023-005
Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Corrective Action Plan: In response to FY21 Corrective Action Plan, CFSC implemented an updated Subrecipient Monitoring Policy in June 2024 to ensure compliance with Uniform Guidance, including subrecipient risk assessment and audit review requirements. To further strengthen compliance and eliminate inconsistencies in subrecipient risk assessments, CFSC will implement the following corrective actions: 1.Mandatory Pre-Award Risk Assessment & Documentation: a.The Grants Manager will have the responsibility to ensure that a Subrecipient Risk Assessment Form is completed and documented for all subawards before execution. b.Risk assessment findings will be stored in the subrecipients grant file and reviewed during routine monitoring. c.Any subrecipients classified as high risk will be subject to enhanced monitoring procedures to be carried out by the assigned Grant Specialist, which may include additional financial oversight and/or more frequent reporting. 2.Systematic Audit review & compliance tracking: a.The Grants Manager will be responsible for ensuring timely collection and review of subrecipient audit reports. 3.Quarterly Compliance Audits of Risks Assessments & Audit Reviews: a.The Grants Manager will conduct quarterly internal audits to confirm: i.All subrecipients have undergone documented risk assessments before receiving funds. ii.All subrecipient audits have been collected, reviewed, and properly documented. iii.Any identified audit findings have been addressed with documented corrective actions. Anticipated Completion Date: These corrective actions will be fully implemented by the end of Quarter 2 of FY25.
Finding 2023-004
Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Corrective Action Plan: In response to the FY21 Corrective Action Plan, CFSC implemented a Subrecipient Monitoring Policy in June 2024 to ensure compliance with the Uniform Guidance for monitoring subrecipients of federal funding, including audit requirements and the verification of suspension and debarment status. To further strengthen compliance and ensure timely verification, CFSC will implement the following actions: 1.Mandatory Pre-Award Verification Timing & Documentation: a.Suspension and debarment status must be verified on SAM.gov by the assigned Grant Specialist before the execution of any subaward agreements. b.The verification data and results will be documented by the assigned Grant Specialist and included in the Risk Assessment process prior to award issuance. c.Any subrecipients flagged as high risk due to past audit findings will undergo enhanced pre-award due diligence before subaward execution to be carried out by the assigned Grant Specialist. 2.Grant Compliance Oversight & Approval: a.The Grants Manager (or designee) will review and approve all subrecipient compliance checks before final award execution. b.Any exceptions or delays in verification must be documented and approved by the CFAO & Deputy Director before proceeding. 3.Quarterly Compliance Audits: a.The Grants Manager (or designee) will conduct quarterly internal audits of subrecipient monitoring files to confirm that suspension & debarment verification was completed timely before subaward execution. b.The Grants Manager will be responsible for reporting any identified deficiencies to senior management and ensuring timely correction for policy reinforcement. Anticipated Completion Date: These corrective actions will be fully implemented by the end of Quarter 2 of FY25, with ongoing monitoring and enforcement thereafter
Finding 2023-005
Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Corrective Action Plan: In response to FY21 Corrective Action Plan, CFSC implemented an updated Subrecipient Monitoring Policy in June 2024 to ensure compliance with Uniform Guidance, including subrecipient risk assessment and audit review requirements. To further strengthen compliance and eliminate inconsistencies in subrecipient risk assessments, CFSC will implement the following corrective actions: 1.Mandatory Pre-Award Risk Assessment & Documentation: a.The Grants Manager will have the responsibility to ensure that a Subrecipient Risk Assessment Form is completed and documented for all subawards before execution. b.Risk assessment findings will be stored in the subrecipients grant file and reviewed during routine monitoring. c.Any subrecipients classified as high risk will be subject to enhanced monitoring procedures to be carried out by the assigned Grant Specialist, which may include additional financial oversight and/or more frequent reporting. 2.Systematic Audit review & compliance tracking: a.The Grants Manager will be responsible for ensuring timely collection and review of subrecipient audit reports. 3.Quarterly Compliance Audits of Risks Assessments & Audit Reviews: a.The Grants Manager will conduct quarterly internal audits to confirm: i.All subrecipients have undergone documented risk assessments before receiving funds. ii.All subrecipient audits have been collected, reviewed, and properly documented. iii.Any identified audit findings have been addressed with documented corrective actions. Anticipated Completion Date: These corrective actions will be fully implemented by the end of Quarter 2 of FY25.