FAC Explorer

Audit 35779

FY End
2022-05-31
Total Expended
$19.18M
Findings
8
Programs
2
Organization: Regina Coeli Child Development Center (LA)
Year: 2022 Accepted: 2023-02-13
Auditor: Postlethwaite & Netterville

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32240 2022-002 Significant Deficiency Yes F
32241 2022-002 Significant Deficiency Yes F
32242 2022-002 Significant Deficiency Yes F
32243 2022-002 Significant Deficiency Yes F
608682 2022-002 Significant Deficiency Yes F
608683 2022-002 Significant Deficiency Yes F
608684 2022-002 Significant Deficiency Yes F
608685 2022-002 Significant Deficiency Yes F

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $139,297 Yes 0
93.600 Head Start $37,500 Yes 1

Contacts

Name Title Type
LHLEKBPVPK71 Dr. Josalyn Robinson Auditee
9853188800 Jennifer Mistretta 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. 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. There were no federal awards passed through to other agencies during the year. De Minimis Rate Used: N Rate Explanation: During the year ended May 31, 2022, the Center did not elect to use the 10% de minimis cost rate as covered in ?200.414 of the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Center under programs of the federal government for the year ended May 31, 2022. 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 the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center.
Title: Community Facilities Loans 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. There were no federal awards passed through to other agencies during the year. De Minimis Rate Used: N Rate Explanation: During the year ended May 31, 2022, the Center did not elect to use the 10% de minimis cost rate as covered in ?200.414 of the Uniform Guidance. As of May 31, 2022, Regina Coeli Child Development Center had a loan outstanding to the U.S. Department of Agriculture as follows:Livingston Center$ 211,691 The above loan is not included in the Schedule because there are no related compliance requirements other than timely payment.
Title: Relationship to Financial Statements 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. There were no federal awards passed through to other agencies during the year. De Minimis Rate Used: N Rate Explanation: During the year ended May 31, 2022, the Center did not elect to use the 10% de minimis cost rate as covered in ?200.414 of the Uniform Guidance. Federal awards are included in the Statement of Activities of the Center as grants revenue.

Finding Details

Finding 2022-002
2022-002 Equipment and Real Property Management - Failure to Obtain Approval for Disposition of Property Acquired with Federal Awards Criteria: In accordance the Uniform Guidance and the terms and conditions of the federal award agreement, the Center is required to obtain approval for disposition of personal or real property that has been acquired or improved with a federal award. Condition: A majority of the Center?s assets have been purchased with federal awards. The Center disposed of vehicles with a net book value of $13,703 and did not obtain appropriate approval from the awarding agency for these dispositions. The proceeds received as a result of these dispositions were $10,850. Universe of Population: There were three assets disposed of during the fiscal year totaling a net book value of $13,703. Cause: The Center?s personnel did not follow up with the federal awarding agency to request appropriate approval for the disposition of property. The Center?s personnel in charge of this reporting was aware of the requirement, but did not request appropriate approval for these dispositions. Effect: The Center is not in compliance with the regulations requiring appropriate approval for the disposition of property. Questioned Costs: For the purposes of this finding, the questioned costs are not determined. Identification of a Repeat Finding: This is a repeat finding of #2021-004 in the prior year report. Recommendation: The Center should implement procedures to ensure that future dispositions of property obtain appropriate approval from federal awarding agencies. View of Responsible Official and Planned Corrective Action The Center concurs with the finding. The Center has implemented procedures to ensure approval for disposition of property acquired with federal funds. New personnel have been hired who are being adequately trained with regard to this process.
Finding 2022-002
2022-002 Equipment and Real Property Management - Failure to Obtain Approval for Disposition of Property Acquired with Federal Awards Criteria: In accordance the Uniform Guidance and the terms and conditions of the federal award agreement, the Center is required to obtain approval for disposition of personal or real property that has been acquired or improved with a federal award. Condition: A majority of the Center?s assets have been purchased with federal awards. The Center disposed of vehicles with a net book value of $13,703 and did not obtain appropriate approval from the awarding agency for these dispositions. The proceeds received as a result of these dispositions were $10,850. Universe of Population: There were three assets disposed of during the fiscal year totaling a net book value of $13,703. Cause: The Center?s personnel did not follow up with the federal awarding agency to request appropriate approval for the disposition of property. The Center?s personnel in charge of this reporting was aware of the requirement, but did not request appropriate approval for these dispositions. Effect: The Center is not in compliance with the regulations requiring appropriate approval for the disposition of property. Questioned Costs: For the purposes of this finding, the questioned costs are not determined. Identification of a Repeat Finding: This is a repeat finding of #2021-004 in the prior year report. Recommendation: The Center should implement procedures to ensure that future dispositions of property obtain appropriate approval from federal awarding agencies. View of Responsible Official and Planned Corrective Action The Center concurs with the finding. The Center has implemented procedures to ensure approval for disposition of property acquired with federal funds. New personnel have been hired who are being adequately trained with regard to this process.
Finding 2022-002
2022-002 Equipment and Real Property Management - Failure to Obtain Approval for Disposition of Property Acquired with Federal Awards Criteria: In accordance the Uniform Guidance and the terms and conditions of the federal award agreement, the Center is required to obtain approval for disposition of personal or real property that has been acquired or improved with a federal award. Condition: A majority of the Center?s assets have been purchased with federal awards. The Center disposed of vehicles with a net book value of $13,703 and did not obtain appropriate approval from the awarding agency for these dispositions. The proceeds received as a result of these dispositions were $10,850. Universe of Population: There were three assets disposed of during the fiscal year totaling a net book value of $13,703. Cause: The Center?s personnel did not follow up with the federal awarding agency to request appropriate approval for the disposition of property. The Center?s personnel in charge of this reporting was aware of the requirement, but did not request appropriate approval for these dispositions. Effect: The Center is not in compliance with the regulations requiring appropriate approval for the disposition of property. Questioned Costs: For the purposes of this finding, the questioned costs are not determined. Identification of a Repeat Finding: This is a repeat finding of #2021-004 in the prior year report. Recommendation: The Center should implement procedures to ensure that future dispositions of property obtain appropriate approval from federal awarding agencies. View of Responsible Official and Planned Corrective Action The Center concurs with the finding. The Center has implemented procedures to ensure approval for disposition of property acquired with federal funds. New personnel have been hired who are being adequately trained with regard to this process.
Finding 2022-002
2022-002 Equipment and Real Property Management - Failure to Obtain Approval for Disposition of Property Acquired with Federal Awards Criteria: In accordance the Uniform Guidance and the terms and conditions of the federal award agreement, the Center is required to obtain approval for disposition of personal or real property that has been acquired or improved with a federal award. Condition: A majority of the Center?s assets have been purchased with federal awards. The Center disposed of vehicles with a net book value of $13,703 and did not obtain appropriate approval from the awarding agency for these dispositions. The proceeds received as a result of these dispositions were $10,850. Universe of Population: There were three assets disposed of during the fiscal year totaling a net book value of $13,703. Cause: The Center?s personnel did not follow up with the federal awarding agency to request appropriate approval for the disposition of property. The Center?s personnel in charge of this reporting was aware of the requirement, but did not request appropriate approval for these dispositions. Effect: The Center is not in compliance with the regulations requiring appropriate approval for the disposition of property. Questioned Costs: For the purposes of this finding, the questioned costs are not determined. Identification of a Repeat Finding: This is a repeat finding of #2021-004 in the prior year report. Recommendation: The Center should implement procedures to ensure that future dispositions of property obtain appropriate approval from federal awarding agencies. View of Responsible Official and Planned Corrective Action The Center concurs with the finding. The Center has implemented procedures to ensure approval for disposition of property acquired with federal funds. New personnel have been hired who are being adequately trained with regard to this process.
Finding 2022-002
2022-002 Equipment and Real Property Management - Failure to Obtain Approval for Disposition of Property Acquired with Federal Awards Criteria: In accordance the Uniform Guidance and the terms and conditions of the federal award agreement, the Center is required to obtain approval for disposition of personal or real property that has been acquired or improved with a federal award. Condition: A majority of the Center?s assets have been purchased with federal awards. The Center disposed of vehicles with a net book value of $13,703 and did not obtain appropriate approval from the awarding agency for these dispositions. The proceeds received as a result of these dispositions were $10,850. Universe of Population: There were three assets disposed of during the fiscal year totaling a net book value of $13,703. Cause: The Center?s personnel did not follow up with the federal awarding agency to request appropriate approval for the disposition of property. The Center?s personnel in charge of this reporting was aware of the requirement, but did not request appropriate approval for these dispositions. Effect: The Center is not in compliance with the regulations requiring appropriate approval for the disposition of property. Questioned Costs: For the purposes of this finding, the questioned costs are not determined. Identification of a Repeat Finding: This is a repeat finding of #2021-004 in the prior year report. Recommendation: The Center should implement procedures to ensure that future dispositions of property obtain appropriate approval from federal awarding agencies. View of Responsible Official and Planned Corrective Action The Center concurs with the finding. The Center has implemented procedures to ensure approval for disposition of property acquired with federal funds. New personnel have been hired who are being adequately trained with regard to this process.
Finding 2022-002
2022-002 Equipment and Real Property Management - Failure to Obtain Approval for Disposition of Property Acquired with Federal Awards Criteria: In accordance the Uniform Guidance and the terms and conditions of the federal award agreement, the Center is required to obtain approval for disposition of personal or real property that has been acquired or improved with a federal award. Condition: A majority of the Center?s assets have been purchased with federal awards. The Center disposed of vehicles with a net book value of $13,703 and did not obtain appropriate approval from the awarding agency for these dispositions. The proceeds received as a result of these dispositions were $10,850. Universe of Population: There were three assets disposed of during the fiscal year totaling a net book value of $13,703. Cause: The Center?s personnel did not follow up with the federal awarding agency to request appropriate approval for the disposition of property. The Center?s personnel in charge of this reporting was aware of the requirement, but did not request appropriate approval for these dispositions. Effect: The Center is not in compliance with the regulations requiring appropriate approval for the disposition of property. Questioned Costs: For the purposes of this finding, the questioned costs are not determined. Identification of a Repeat Finding: This is a repeat finding of #2021-004 in the prior year report. Recommendation: The Center should implement procedures to ensure that future dispositions of property obtain appropriate approval from federal awarding agencies. View of Responsible Official and Planned Corrective Action The Center concurs with the finding. The Center has implemented procedures to ensure approval for disposition of property acquired with federal funds. New personnel have been hired who are being adequately trained with regard to this process.
Finding 2022-002
2022-002 Equipment and Real Property Management - Failure to Obtain Approval for Disposition of Property Acquired with Federal Awards Criteria: In accordance the Uniform Guidance and the terms and conditions of the federal award agreement, the Center is required to obtain approval for disposition of personal or real property that has been acquired or improved with a federal award. Condition: A majority of the Center?s assets have been purchased with federal awards. The Center disposed of vehicles with a net book value of $13,703 and did not obtain appropriate approval from the awarding agency for these dispositions. The proceeds received as a result of these dispositions were $10,850. Universe of Population: There were three assets disposed of during the fiscal year totaling a net book value of $13,703. Cause: The Center?s personnel did not follow up with the federal awarding agency to request appropriate approval for the disposition of property. The Center?s personnel in charge of this reporting was aware of the requirement, but did not request appropriate approval for these dispositions. Effect: The Center is not in compliance with the regulations requiring appropriate approval for the disposition of property. Questioned Costs: For the purposes of this finding, the questioned costs are not determined. Identification of a Repeat Finding: This is a repeat finding of #2021-004 in the prior year report. Recommendation: The Center should implement procedures to ensure that future dispositions of property obtain appropriate approval from federal awarding agencies. View of Responsible Official and Planned Corrective Action The Center concurs with the finding. The Center has implemented procedures to ensure approval for disposition of property acquired with federal funds. New personnel have been hired who are being adequately trained with regard to this process.
Finding 2022-002
2022-002 Equipment and Real Property Management - Failure to Obtain Approval for Disposition of Property Acquired with Federal Awards Criteria: In accordance the Uniform Guidance and the terms and conditions of the federal award agreement, the Center is required to obtain approval for disposition of personal or real property that has been acquired or improved with a federal award. Condition: A majority of the Center?s assets have been purchased with federal awards. The Center disposed of vehicles with a net book value of $13,703 and did not obtain appropriate approval from the awarding agency for these dispositions. The proceeds received as a result of these dispositions were $10,850. Universe of Population: There were three assets disposed of during the fiscal year totaling a net book value of $13,703. Cause: The Center?s personnel did not follow up with the federal awarding agency to request appropriate approval for the disposition of property. The Center?s personnel in charge of this reporting was aware of the requirement, but did not request appropriate approval for these dispositions. Effect: The Center is not in compliance with the regulations requiring appropriate approval for the disposition of property. Questioned Costs: For the purposes of this finding, the questioned costs are not determined. Identification of a Repeat Finding: This is a repeat finding of #2021-004 in the prior year report. Recommendation: The Center should implement procedures to ensure that future dispositions of property obtain appropriate approval from federal awarding agencies. View of Responsible Official and Planned Corrective Action The Center concurs with the finding. The Center has implemented procedures to ensure approval for disposition of property acquired with federal funds. New personnel have been hired who are being adequately trained with regard to this process.