FAC Explorer

Audit 355363

FY End
2024-02-29
Total Expended
$11.69M
Findings
12
Programs
9
Organization: Community Action Partnership of Sonoma County (CA)
Year: 2024 Accepted: 2025-05-02
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
559072 2024-001 Material Weakness - P
559073 2024-002 - Yes N
559074 2024-001 Material Weakness - P
559075 2024-003 Significant Deficiency - F
559076 2024-001 Material Weakness - P
559077 2024-003 Significant Deficiency - F
1135514 2024-001 Material Weakness - P
1135515 2024-002 - Yes N
1135516 2024-001 Material Weakness - P
1135517 2024-003 Significant Deficiency - F
1135518 2024-001 Material Weakness - P
1135519 2024-003 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $2.81M Yes 1
93.569 Community Services Block Grant $388,739 - 1
21.026 Covid-19 Homeowner Assistance Fund $221,772 - 0
93.600 Head Start $154,306 Yes 2
10.558 Child and Adult Care Food Program $152,345 - 0
14.231 Emergency Solutions Grant Program $136,639 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $64,425 - 0
97.024 Emergency Food and Shelter National Board Program $30,157 - 0
93.669 Child Abuse and Neglect State Grants $14,729 - 0

Contacts

Name Title Type
Z6QKNK6HKJ13 Johnny Nolen Auditee
7075446911 Karl Eck Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal awards ("Schedule") includes the federal award activity of Community Action Partnership of Sonoma County under programs of the federal government for the year ended February 29, 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 Community Action Partnership of Sonoma County, it is not intended to and does not present the financial position, changes in net assets or cash flows of Community Action Partnership of Sonoma County. 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. De Minimis Rate Used: N Rate Explanation: Community Action Partnership of Sonoma County has not elected to use the 10-percent de minimis indirect cost rate. Community Action Partnership of Sonoma County has an indirect rate that has been approved by the U.S. Department of Health and Human Services (DHHS).

Finding Details

Finding 2024-001
Late Audit Submission Audit finding 2024-001 represents a significant deficiency in internal control over compliance for Community Action Partnership of Sonoma County's major federal programs. Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Funding agency: Department of Treasury funds passed through Sonoma County Title: Coronavirus State and Local Fiscal Recovery Funds AL number: 21.027 Award number: PREE-2224, DEM-2224 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Community Action Partnership of Sonoma County experienced delays in issuing the February 29, 2024, audited financial statements which were due November 30, 2024. CAPSC was making adjustments to the year ended February 29, 2024, general ledger to correct accounting errors, indicating reconciliations were not performed or reviewed during the year. Repeat: No Auditor's Recommendations: CAPSC should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Finding 2024-002
Tri-Partite Board Composition Federal Program Information: Funding agency: Department of Health and Human Services funds passed through California Department of Community Services and Development Title: Community Services Block Grant AL number: 93.569 Award number: 22F-5046, 23F-4046, 24F-3046 Criteria or Specific Requirement: The CSBG Act at 42 USC 9910(b), requires that public organizations administer the CSBG program through a Tri-Partite board. Condition: Less than 1/3 of the members of the board of directors of CAPSC were representative of the government sector in accordance with Community Services Block Grant (CSBG) requirements. Questioned Costs: None Effect: Due to the above noted conditions, CAPSC was not in compliance with this particular CSBG compliance requirement. Cause: CAPSC had board vacancies and experienced board recruiting difficulties during the year, causing it to not be in compliance with the tri-partite board requirement. Repeat: Yes - Years as Repeat Finding: Two Auditor's Recommendation: We recommend CAPSC recruit board members to comply with the tri-partite board composition requirement. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Finding 2024-001
Late Audit Submission Audit finding 2024-001 represents a significant deficiency in internal control over compliance for Community Action Partnership of Sonoma County's major federal programs. Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Funding agency: Department of Treasury funds passed through Sonoma County Title: Coronavirus State and Local Fiscal Recovery Funds AL number: 21.027 Award number: PREE-2224, DEM-2224 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Community Action Partnership of Sonoma County experienced delays in issuing the February 29, 2024, audited financial statements which were due November 30, 2024. CAPSC was making adjustments to the year ended February 29, 2024, general ledger to correct accounting errors, indicating reconciliations were not performed or reviewed during the year. Repeat: No Auditor's Recommendations: CAPSC should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Finding 2024-003
Physical Inventory Observation Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Criteria or Specific Requirement: Under 2 CFR 200 200.313(4)(2), a physical inventory of property must be taken at lease once every two years. The results should be reconciled with the general ledger. Condition: CAPSC has not performed a physical inventory in the last two years. Questioned Costs: None Effect: The capital asset listing and corresponding financial statement balances may be misstated or incomplete. Without taking a physical inventory, CAPSC may be overstating or understating capital assets in its financial statements. Cause: CAPSC has experienced turnover and, as a result, did not perform the physical inventory. Repeat: No Auditor's Recommendation: CAPSC should maintain its documentation of an entity-wide physical inventory of its capital assets performed every two years. Once completed, the listing should be reconciled to the general ledger control totals and the control totals adjusted to the balances supported by the physical inventory results. CAPSC should also implement procedures to retain adequate supporting documentation and ensure the proper recording of additions, deletions, and depreciation on a timely basis. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Finding 2024-001
Late Audit Submission Audit finding 2024-001 represents a significant deficiency in internal control over compliance for Community Action Partnership of Sonoma County's major federal programs. Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Funding agency: Department of Treasury funds passed through Sonoma County Title: Coronavirus State and Local Fiscal Recovery Funds AL number: 21.027 Award number: PREE-2224, DEM-2224 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Community Action Partnership of Sonoma County experienced delays in issuing the February 29, 2024, audited financial statements which were due November 30, 2024. CAPSC was making adjustments to the year ended February 29, 2024, general ledger to correct accounting errors, indicating reconciliations were not performed or reviewed during the year. Repeat: No Auditor's Recommendations: CAPSC should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Finding 2024-003
Physical Inventory Observation Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Criteria or Specific Requirement: Under 2 CFR 200 200.313(4)(2), a physical inventory of property must be taken at lease once every two years. The results should be reconciled with the general ledger. Condition: CAPSC has not performed a physical inventory in the last two years. Questioned Costs: None Effect: The capital asset listing and corresponding financial statement balances may be misstated or incomplete. Without taking a physical inventory, CAPSC may be overstating or understating capital assets in its financial statements. Cause: CAPSC has experienced turnover and, as a result, did not perform the physical inventory. Repeat: No Auditor's Recommendation: CAPSC should maintain its documentation of an entity-wide physical inventory of its capital assets performed every two years. Once completed, the listing should be reconciled to the general ledger control totals and the control totals adjusted to the balances supported by the physical inventory results. CAPSC should also implement procedures to retain adequate supporting documentation and ensure the proper recording of additions, deletions, and depreciation on a timely basis. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Finding 2024-001
Late Audit Submission Audit finding 2024-001 represents a significant deficiency in internal control over compliance for Community Action Partnership of Sonoma County's major federal programs. Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Funding agency: Department of Treasury funds passed through Sonoma County Title: Coronavirus State and Local Fiscal Recovery Funds AL number: 21.027 Award number: PREE-2224, DEM-2224 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Community Action Partnership of Sonoma County experienced delays in issuing the February 29, 2024, audited financial statements which were due November 30, 2024. CAPSC was making adjustments to the year ended February 29, 2024, general ledger to correct accounting errors, indicating reconciliations were not performed or reviewed during the year. Repeat: No Auditor's Recommendations: CAPSC should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Finding 2024-002
Tri-Partite Board Composition Federal Program Information: Funding agency: Department of Health and Human Services funds passed through California Department of Community Services and Development Title: Community Services Block Grant AL number: 93.569 Award number: 22F-5046, 23F-4046, 24F-3046 Criteria or Specific Requirement: The CSBG Act at 42 USC 9910(b), requires that public organizations administer the CSBG program through a Tri-Partite board. Condition: Less than 1/3 of the members of the board of directors of CAPSC were representative of the government sector in accordance with Community Services Block Grant (CSBG) requirements. Questioned Costs: None Effect: Due to the above noted conditions, CAPSC was not in compliance with this particular CSBG compliance requirement. Cause: CAPSC had board vacancies and experienced board recruiting difficulties during the year, causing it to not be in compliance with the tri-partite board requirement. Repeat: Yes - Years as Repeat Finding: Two Auditor's Recommendation: We recommend CAPSC recruit board members to comply with the tri-partite board composition requirement. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Finding 2024-001
Late Audit Submission Audit finding 2024-001 represents a significant deficiency in internal control over compliance for Community Action Partnership of Sonoma County's major federal programs. Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Funding agency: Department of Treasury funds passed through Sonoma County Title: Coronavirus State and Local Fiscal Recovery Funds AL number: 21.027 Award number: PREE-2224, DEM-2224 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Community Action Partnership of Sonoma County experienced delays in issuing the February 29, 2024, audited financial statements which were due November 30, 2024. CAPSC was making adjustments to the year ended February 29, 2024, general ledger to correct accounting errors, indicating reconciliations were not performed or reviewed during the year. Repeat: No Auditor's Recommendations: CAPSC should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Finding 2024-003
Physical Inventory Observation Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Criteria or Specific Requirement: Under 2 CFR 200 200.313(4)(2), a physical inventory of property must be taken at lease once every two years. The results should be reconciled with the general ledger. Condition: CAPSC has not performed a physical inventory in the last two years. Questioned Costs: None Effect: The capital asset listing and corresponding financial statement balances may be misstated or incomplete. Without taking a physical inventory, CAPSC may be overstating or understating capital assets in its financial statements. Cause: CAPSC has experienced turnover and, as a result, did not perform the physical inventory. Repeat: No Auditor's Recommendation: CAPSC should maintain its documentation of an entity-wide physical inventory of its capital assets performed every two years. Once completed, the listing should be reconciled to the general ledger control totals and the control totals adjusted to the balances supported by the physical inventory results. CAPSC should also implement procedures to retain adequate supporting documentation and ensure the proper recording of additions, deletions, and depreciation on a timely basis. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Finding 2024-001
Late Audit Submission Audit finding 2024-001 represents a significant deficiency in internal control over compliance for Community Action Partnership of Sonoma County's major federal programs. Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Funding agency: Department of Treasury funds passed through Sonoma County Title: Coronavirus State and Local Fiscal Recovery Funds AL number: 21.027 Award number: PREE-2224, DEM-2224 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Community Action Partnership of Sonoma County experienced delays in issuing the February 29, 2024, audited financial statements which were due November 30, 2024. CAPSC was making adjustments to the year ended February 29, 2024, general ledger to correct accounting errors, indicating reconciliations were not performed or reviewed during the year. Repeat: No Auditor's Recommendations: CAPSC should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Finding 2024-003
Physical Inventory Observation Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Criteria or Specific Requirement: Under 2 CFR 200 200.313(4)(2), a physical inventory of property must be taken at lease once every two years. The results should be reconciled with the general ledger. Condition: CAPSC has not performed a physical inventory in the last two years. Questioned Costs: None Effect: The capital asset listing and corresponding financial statement balances may be misstated or incomplete. Without taking a physical inventory, CAPSC may be overstating or understating capital assets in its financial statements. Cause: CAPSC has experienced turnover and, as a result, did not perform the physical inventory. Repeat: No Auditor's Recommendation: CAPSC should maintain its documentation of an entity-wide physical inventory of its capital assets performed every two years. Once completed, the listing should be reconciled to the general ledger control totals and the control totals adjusted to the balances supported by the physical inventory results. CAPSC should also implement procedures to retain adequate supporting documentation and ensure the proper recording of additions, deletions, and depreciation on a timely basis. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.