FAC Explorer

Audit 359825

FY End
2021-12-31
Total Expended
$1.52M
Findings
16
Programs
4
Organization: California Labor Federation (CA)
Year: 2021 Accepted: 2025-06-25
Auditor: Miller Kaplan Arase LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
566957 2021-001 Significant Deficiency Yes P
566958 2021-001 Significant Deficiency Yes P
566959 2021-001 Significant Deficiency Yes P
566960 2021-001 Significant Deficiency Yes P
566961 2021-001 Significant Deficiency Yes P
566962 2021-001 Significant Deficiency Yes P
566963 2021-001 Significant Deficiency Yes P
566964 2021-001 Significant Deficiency Yes P
1143399 2021-001 Significant Deficiency Yes P
1143400 2021-001 Significant Deficiency Yes P
1143401 2021-001 Significant Deficiency Yes P
1143402 2021-001 Significant Deficiency Yes P
1143403 2021-001 Significant Deficiency Yes P
1143404 2021-001 Significant Deficiency Yes P
1143405 2021-001 Significant Deficiency Yes P
1143406 2021-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $481,212 Yes 1
17.278 Wioa Dislocated Worker Formula Grants $361,681 Yes 1
17.258 Wioa Adult Program $19,189 Yes 1
17.268 H-1b Job Training Grants $12,973 - 1

Contacts

Name Title Type
HGV8A7BDENQ1 Jessica Butler Auditee
5106634000 Kelly Pollard Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal financial assistance programs of California Labor Federation, AFL-CIO under programs of the federal government for the year ended December 31, 2021. 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 California Labor Federation, AFL-CIO, it is not intended to and does not present the financial position, changes in net assets, or cash flows of California Labor Federation, AFL-CIO. NOTE 2 - BASIS OF ACCOUNTING The accompanying schedule of expenditures of federal awards of California Labor Federation, AFLCIO is presented on the modified cash basis of accounting. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. NOTE 3 - INDIRECT COSTS California Labor Federation, AFL-CIO has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: California Labor Federation, AFL-CIO uses the indirect rates specified in its grant agreements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal financial assistance programs of California Labor Federation, AFL-CIO under programs of the federal government for the year ended December 31, 2021. 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 California Labor Federation, AFL-CIO, it is not intended to and does not present the financial position, changes in net assets, or cash flows of California Labor Federation, AFL-CIO.
Title: BASIS OF ACCOUNTING Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal financial assistance programs of California Labor Federation, AFL-CIO under programs of the federal government for the year ended December 31, 2021. 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 California Labor Federation, AFL-CIO, it is not intended to and does not present the financial position, changes in net assets, or cash flows of California Labor Federation, AFL-CIO. NOTE 2 - BASIS OF ACCOUNTING The accompanying schedule of expenditures of federal awards of California Labor Federation, AFLCIO is presented on the modified cash basis of accounting. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. NOTE 3 - INDIRECT COSTS California Labor Federation, AFL-CIO has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: California Labor Federation, AFL-CIO uses the indirect rates specified in its grant agreements. The accompanying schedule of expenditures of federal awards of California Labor Federation, AFL-CIO is presented on the modified cash basis of accounting. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance.
Title: INDIRECT COSTS Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal financial assistance programs of California Labor Federation, AFL-CIO under programs of the federal government for the year ended December 31, 2021. 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 California Labor Federation, AFL-CIO, it is not intended to and does not present the financial position, changes in net assets, or cash flows of California Labor Federation, AFL-CIO. NOTE 2 - BASIS OF ACCOUNTING The accompanying schedule of expenditures of federal awards of California Labor Federation, AFLCIO is presented on the modified cash basis of accounting. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. NOTE 3 - INDIRECT COSTS California Labor Federation, AFL-CIO has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: California Labor Federation, AFL-CIO uses the indirect rates specified in its grant agreements. California Labor Federation, AFL-CIO has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.