FAC Explorer

Audit 35949

FY End
2022-06-30
Total Expended
$886,364
Findings
4
Programs
3
Organization: Collier County Child Advocacy Council, Inc. (FL)
Year: 2022 Accepted: 2023-03-30
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
29920 2022-001 Material Weakness - I
29921 2022-001 Material Weakness - I
606362 2022-001 Material Weakness - I
606363 2022-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $416,194 Yes 1
93.667 Social Services Block Grant $107,571 - 0
93.556 Promoting Safe and Stable Families $45,480 - 0

Contacts

Name Title Type
E6WMNP33EWM5 Rob Wilkinson Auditee
2395443045 Amy Cooper Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1PURPOSE OF SCHEDULEThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Collier County Child Advocacy Council, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Organization, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Organization.NOTE 2SUMMARY OF SIGNIFICANT ACCOUNTINGExpenditures 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Organization has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. During the year ended June 30, 2022, there were no funds passed through to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022 ? 001 Federal Agency: Department of Justice Federal Program Name: Victims of Crime Act (VOCA) Assistance Listing Number: 16.575 Federal Award Identification Number and Year: Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: ? Material Weakness in Internal Control Over Compliance Criteria or specific requirement: The organization does not have written policies and procedures for checking if potential vendors are suspended or disbarred by the federal government. Condition: Three out of three selections we tested were not checked for suspension or disbarment prior to awarding contracts paid with federal grant monies. Questioned costs: There were no questioned costs. Context: Three out of three selections we tested were not checked for suspension or disbarment prior to awarding contracts paid with federal grant monies. Cause: The organization did not check for suspension or disbarment prior to awarding contracts paid with federal grant monies. Effect: Unauthorized vendors could be awarded contracts. Repeat Finding: No Recommendation: We recommend all potential vendors be checked for suspension or disbarment prior to awarding contracts. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: Department of Justice Federal Program Name: Victims of Crime Act (VOCA) Assistance Listing Number: 16.575 Federal Award Identification Number and Year: Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: ? Material Weakness in Internal Control Over Compliance Criteria or specific requirement: The organization does not have written policies and procedures for checking if potential vendors are suspended or disbarred by the federal government. Condition: Three out of three selections we tested were not checked for suspension or disbarment prior to awarding contracts paid with federal grant monies. Questioned costs: There were no questioned costs. Context: Three out of three selections we tested were not checked for suspension or disbarment prior to awarding contracts paid with federal grant monies. Cause: The organization did not check for suspension or disbarment prior to awarding contracts paid with federal grant monies. Effect: Unauthorized vendors could be awarded contracts. Repeat Finding: No Recommendation: We recommend all potential vendors be checked for suspension or disbarment prior to awarding contracts. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: Department of Justice Federal Program Name: Victims of Crime Act (VOCA) Assistance Listing Number: 16.575 Federal Award Identification Number and Year: Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: ? Material Weakness in Internal Control Over Compliance Criteria or specific requirement: The organization does not have written policies and procedures for checking if potential vendors are suspended or disbarred by the federal government. Condition: Three out of three selections we tested were not checked for suspension or disbarment prior to awarding contracts paid with federal grant monies. Questioned costs: There were no questioned costs. Context: Three out of three selections we tested were not checked for suspension or disbarment prior to awarding contracts paid with federal grant monies. Cause: The organization did not check for suspension or disbarment prior to awarding contracts paid with federal grant monies. Effect: Unauthorized vendors could be awarded contracts. Repeat Finding: No Recommendation: We recommend all potential vendors be checked for suspension or disbarment prior to awarding contracts. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: Department of Justice Federal Program Name: Victims of Crime Act (VOCA) Assistance Listing Number: 16.575 Federal Award Identification Number and Year: Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: ? Material Weakness in Internal Control Over Compliance Criteria or specific requirement: The organization does not have written policies and procedures for checking if potential vendors are suspended or disbarred by the federal government. Condition: Three out of three selections we tested were not checked for suspension or disbarment prior to awarding contracts paid with federal grant monies. Questioned costs: There were no questioned costs. Context: Three out of three selections we tested were not checked for suspension or disbarment prior to awarding contracts paid with federal grant monies. Cause: The organization did not check for suspension or disbarment prior to awarding contracts paid with federal grant monies. Effect: Unauthorized vendors could be awarded contracts. Repeat Finding: No Recommendation: We recommend all potential vendors be checked for suspension or disbarment prior to awarding contracts. Views of responsible officials: There is no disagreement with the audit finding.