FAC Explorer

Audit 360812

FY End
2024-09-30
Total Expended
$3.08M
Findings
14
Programs
5
Organization: Deep Fork Community Action Foundation, Inc. (OK)
Year: 2024 Accepted: 2025-06-30
Auditor: Landmark Plc Certified Public Accountants

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
569192 2024-002 Material Weakness - A
569193 2024-001 - - P
569194 2024-001 - - P
569195 2024-001 - - P
569196 2024-001 - - P
569197 2024-001 - - P
569198 2024-001 - - P
1145634 2024-002 Material Weakness - A
1145635 2024-001 - - P
1145636 2024-001 - - P
1145637 2024-001 - - P
1145638 2024-001 - - P
1145639 2024-001 - - P
1145640 2024-001 - - P

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $1.66M Yes 1
14.231 Emergency Solutions Grant Program $96,473 - 0
93.569 Community Services Block Grant $51,348 - 0
10.420 Rural Self-Help Housing Technical Assistance $50,000 - 0
14.239 Home Investment Partnerships Program $45,726 Yes 1

Contacts

Name Title Type
ZC55K16Y73W6 Christie Baldridge Auditee
9187562826 Sue Talkington Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards includes the federal grant activity of Deep Fork Community Action Foundation, Inc. ("the Organization") and is presented on the accrual basis of accounting. 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the Organization. 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. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal and State Awards includes the federal grant activity of Deep Fork Community Action Foundation, Inc. ("the Organization") and is presented on the accrual basis of accounting. 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the Organization.
Title: Note 2 Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards includes the federal grant activity of Deep Fork Community Action Foundation, Inc. ("the Organization") and is presented on the accrual basis of accounting. 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the Organization. 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. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis cost rate. 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. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Material Instance of Non-compliance Condition: The Organization did not fully and permanently correct the areas of serious deficiency identified by The Oklahoma State Department of Education Office of Child Nutrition Programs (the State agency). Deep Fork Community Action Foundation, Inc. Schedule of Findings and Questioned Costs Year ended September 30, 2024 See Report. 28 Criteria and Cause: The State agency conducted a claim validation and administrative review of the Organization’s CACFP operations during the year ended September 30, 2024. Based on the information gathered during the review, the State agency declared the Organization’s CACFP program seriously deficient. The areas found to be seriously deficient included failure to perform required financial or administrative responsibilities, failure to properly train and monitor subrecipients, and claiming reimbursement for meals that do not meet program requirements. The State agency sent the Organization a Notice of Serious Deficiency dated August 6, 2024. The Organization submitted corrective action but the State agency concluded that the Organization did not fully and permanently correct the areas of serious deficiency. Effect: On November 8, 2024, the State agency proposed to terminate the Organization’s agreement to participate in CACFP. Recommendation: The Organization should implement the actions necessary to correct all deficiencies identified during monitoring reviews within the time period allowed for corrected action. Views of responsible officials and planned corrective actions: The Organization feels that it made a good faith attempt to correct the deficiencies noted by the State Agency. On November 8, 2024, the Organization received notification that the State agency proposed to terminate the Organization’s agreement to participate in CACFP. The Organization decided not to appeal the decision. Effective December 1, 2024, the Organization ended the CACFP program and notified the day care homes that they would need to find a new sponsor.
Finding 2024-001
Material Weakness Condition: During the majority of the year ended September 30, 2024, the Organization’s purchase order policy was not consistently followed. While there appeared to be a proper segregation of duties and proper review and approval of expenses prior to purchase, the process was not consistently followed, and evidence of review and approval was not always available. Criteria and Cause: The purchase order policy is designed to prevent purchases that are not authorized by management. Our consideration of the Organization’s internal control system disclosed that there was not sufficient documentation for review and approval of expenses prior to purchase. Effect: The lack of proper documentation of review and approval of expenses increases the risk that purchases could be made without authorization by management. Recommendation: A purchase order policy should be in place and consistently followed that includes documented authorization by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase. Views of responsible officials and planned corrective actions: In July 2024, the contracted community action agency assisted with drafting a new purchase order policy and began training on this to implement one department at a time. The new policy requires the use of a payment authorization form authorized by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase.
Finding 2024-001
Material Weakness Condition: During the majority of the year ended September 30, 2024, the Organization’s purchase order policy was not consistently followed. While there appeared to be a proper segregation of duties and proper review and approval of expenses prior to purchase, the process was not consistently followed, and evidence of review and approval was not always available. Criteria and Cause: The purchase order policy is designed to prevent purchases that are not authorized by management. Our consideration of the Organization’s internal control system disclosed that there was not sufficient documentation for review and approval of expenses prior to purchase. Effect: The lack of proper documentation of review and approval of expenses increases the risk that purchases could be made without authorization by management. Recommendation: A purchase order policy should be in place and consistently followed that includes documented authorization by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase. Views of responsible officials and planned corrective actions: In July 2024, the contracted community action agency assisted with drafting a new purchase order policy and began training on this to implement one department at a time. The new policy requires the use of a payment authorization form authorized by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase.
Finding 2024-001
Material Weakness Condition: During the majority of the year ended September 30, 2024, the Organization’s purchase order policy was not consistently followed. While there appeared to be a proper segregation of duties and proper review and approval of expenses prior to purchase, the process was not consistently followed, and evidence of review and approval was not always available. Criteria and Cause: The purchase order policy is designed to prevent purchases that are not authorized by management. Our consideration of the Organization’s internal control system disclosed that there was not sufficient documentation for review and approval of expenses prior to purchase. Effect: The lack of proper documentation of review and approval of expenses increases the risk that purchases could be made without authorization by management. Recommendation: A purchase order policy should be in place and consistently followed that includes documented authorization by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase. Views of responsible officials and planned corrective actions: In July 2024, the contracted community action agency assisted with drafting a new purchase order policy and began training on this to implement one department at a time. The new policy requires the use of a payment authorization form authorized by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase.
Finding 2024-001
Material Weakness Condition: During the majority of the year ended September 30, 2024, the Organization’s purchase order policy was not consistently followed. While there appeared to be a proper segregation of duties and proper review and approval of expenses prior to purchase, the process was not consistently followed, and evidence of review and approval was not always available. Criteria and Cause: The purchase order policy is designed to prevent purchases that are not authorized by management. Our consideration of the Organization’s internal control system disclosed that there was not sufficient documentation for review and approval of expenses prior to purchase. Effect: The lack of proper documentation of review and approval of expenses increases the risk that purchases could be made without authorization by management. Recommendation: A purchase order policy should be in place and consistently followed that includes documented authorization by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase. Views of responsible officials and planned corrective actions: In July 2024, the contracted community action agency assisted with drafting a new purchase order policy and began training on this to implement one department at a time. The new policy requires the use of a payment authorization form authorized by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase.
Finding 2024-001
Material Weakness Condition: During the majority of the year ended September 30, 2024, the Organization’s purchase order policy was not consistently followed. While there appeared to be a proper segregation of duties and proper review and approval of expenses prior to purchase, the process was not consistently followed, and evidence of review and approval was not always available. Criteria and Cause: The purchase order policy is designed to prevent purchases that are not authorized by management. Our consideration of the Organization’s internal control system disclosed that there was not sufficient documentation for review and approval of expenses prior to purchase. Effect: The lack of proper documentation of review and approval of expenses increases the risk that purchases could be made without authorization by management. Recommendation: A purchase order policy should be in place and consistently followed that includes documented authorization by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase. Views of responsible officials and planned corrective actions: In July 2024, the contracted community action agency assisted with drafting a new purchase order policy and began training on this to implement one department at a time. The new policy requires the use of a payment authorization form authorized by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase.
Finding 2024-001
Material Weakness Condition: During the majority of the year ended September 30, 2024, the Organization’s purchase order policy was not consistently followed. While there appeared to be a proper segregation of duties and proper review and approval of expenses prior to purchase, the process was not consistently followed, and evidence of review and approval was not always available. Criteria and Cause: The purchase order policy is designed to prevent purchases that are not authorized by management. Our consideration of the Organization’s internal control system disclosed that there was not sufficient documentation for review and approval of expenses prior to purchase. Effect: The lack of proper documentation of review and approval of expenses increases the risk that purchases could be made without authorization by management. Recommendation: A purchase order policy should be in place and consistently followed that includes documented authorization by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase. Views of responsible officials and planned corrective actions: In July 2024, the contracted community action agency assisted with drafting a new purchase order policy and began training on this to implement one department at a time. The new policy requires the use of a payment authorization form authorized by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase.
Finding 2024-002
Material Instance of Non-compliance Condition: The Organization did not fully and permanently correct the areas of serious deficiency identified by The Oklahoma State Department of Education Office of Child Nutrition Programs (the State agency). Deep Fork Community Action Foundation, Inc. Schedule of Findings and Questioned Costs Year ended September 30, 2024 See Report. 28 Criteria and Cause: The State agency conducted a claim validation and administrative review of the Organization’s CACFP operations during the year ended September 30, 2024. Based on the information gathered during the review, the State agency declared the Organization’s CACFP program seriously deficient. The areas found to be seriously deficient included failure to perform required financial or administrative responsibilities, failure to properly train and monitor subrecipients, and claiming reimbursement for meals that do not meet program requirements. The State agency sent the Organization a Notice of Serious Deficiency dated August 6, 2024. The Organization submitted corrective action but the State agency concluded that the Organization did not fully and permanently correct the areas of serious deficiency. Effect: On November 8, 2024, the State agency proposed to terminate the Organization’s agreement to participate in CACFP. Recommendation: The Organization should implement the actions necessary to correct all deficiencies identified during monitoring reviews within the time period allowed for corrected action. Views of responsible officials and planned corrective actions: The Organization feels that it made a good faith attempt to correct the deficiencies noted by the State Agency. On November 8, 2024, the Organization received notification that the State agency proposed to terminate the Organization’s agreement to participate in CACFP. The Organization decided not to appeal the decision. Effective December 1, 2024, the Organization ended the CACFP program and notified the day care homes that they would need to find a new sponsor.
Finding 2024-001
Material Weakness Condition: During the majority of the year ended September 30, 2024, the Organization’s purchase order policy was not consistently followed. While there appeared to be a proper segregation of duties and proper review and approval of expenses prior to purchase, the process was not consistently followed, and evidence of review and approval was not always available. Criteria and Cause: The purchase order policy is designed to prevent purchases that are not authorized by management. Our consideration of the Organization’s internal control system disclosed that there was not sufficient documentation for review and approval of expenses prior to purchase. Effect: The lack of proper documentation of review and approval of expenses increases the risk that purchases could be made without authorization by management. Recommendation: A purchase order policy should be in place and consistently followed that includes documented authorization by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase. Views of responsible officials and planned corrective actions: In July 2024, the contracted community action agency assisted with drafting a new purchase order policy and began training on this to implement one department at a time. The new policy requires the use of a payment authorization form authorized by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase.
Finding 2024-001
Material Weakness Condition: During the majority of the year ended September 30, 2024, the Organization’s purchase order policy was not consistently followed. While there appeared to be a proper segregation of duties and proper review and approval of expenses prior to purchase, the process was not consistently followed, and evidence of review and approval was not always available. Criteria and Cause: The purchase order policy is designed to prevent purchases that are not authorized by management. Our consideration of the Organization’s internal control system disclosed that there was not sufficient documentation for review and approval of expenses prior to purchase. Effect: The lack of proper documentation of review and approval of expenses increases the risk that purchases could be made without authorization by management. Recommendation: A purchase order policy should be in place and consistently followed that includes documented authorization by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase. Views of responsible officials and planned corrective actions: In July 2024, the contracted community action agency assisted with drafting a new purchase order policy and began training on this to implement one department at a time. The new policy requires the use of a payment authorization form authorized by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase.
Finding 2024-001
Material Weakness Condition: During the majority of the year ended September 30, 2024, the Organization’s purchase order policy was not consistently followed. While there appeared to be a proper segregation of duties and proper review and approval of expenses prior to purchase, the process was not consistently followed, and evidence of review and approval was not always available. Criteria and Cause: The purchase order policy is designed to prevent purchases that are not authorized by management. Our consideration of the Organization’s internal control system disclosed that there was not sufficient documentation for review and approval of expenses prior to purchase. Effect: The lack of proper documentation of review and approval of expenses increases the risk that purchases could be made without authorization by management. Recommendation: A purchase order policy should be in place and consistently followed that includes documented authorization by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase. Views of responsible officials and planned corrective actions: In July 2024, the contracted community action agency assisted with drafting a new purchase order policy and began training on this to implement one department at a time. The new policy requires the use of a payment authorization form authorized by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase.
Finding 2024-001
Material Weakness Condition: During the majority of the year ended September 30, 2024, the Organization’s purchase order policy was not consistently followed. While there appeared to be a proper segregation of duties and proper review and approval of expenses prior to purchase, the process was not consistently followed, and evidence of review and approval was not always available. Criteria and Cause: The purchase order policy is designed to prevent purchases that are not authorized by management. Our consideration of the Organization’s internal control system disclosed that there was not sufficient documentation for review and approval of expenses prior to purchase. Effect: The lack of proper documentation of review and approval of expenses increases the risk that purchases could be made without authorization by management. Recommendation: A purchase order policy should be in place and consistently followed that includes documented authorization by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase. Views of responsible officials and planned corrective actions: In July 2024, the contracted community action agency assisted with drafting a new purchase order policy and began training on this to implement one department at a time. The new policy requires the use of a payment authorization form authorized by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase.
Finding 2024-001
Material Weakness Condition: During the majority of the year ended September 30, 2024, the Organization’s purchase order policy was not consistently followed. While there appeared to be a proper segregation of duties and proper review and approval of expenses prior to purchase, the process was not consistently followed, and evidence of review and approval was not always available. Criteria and Cause: The purchase order policy is designed to prevent purchases that are not authorized by management. Our consideration of the Organization’s internal control system disclosed that there was not sufficient documentation for review and approval of expenses prior to purchase. Effect: The lack of proper documentation of review and approval of expenses increases the risk that purchases could be made without authorization by management. Recommendation: A purchase order policy should be in place and consistently followed that includes documented authorization by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase. Views of responsible officials and planned corrective actions: In July 2024, the contracted community action agency assisted with drafting a new purchase order policy and began training on this to implement one department at a time. The new policy requires the use of a payment authorization form authorized by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase.
Finding 2024-001
Material Weakness Condition: During the majority of the year ended September 30, 2024, the Organization’s purchase order policy was not consistently followed. While there appeared to be a proper segregation of duties and proper review and approval of expenses prior to purchase, the process was not consistently followed, and evidence of review and approval was not always available. Criteria and Cause: The purchase order policy is designed to prevent purchases that are not authorized by management. Our consideration of the Organization’s internal control system disclosed that there was not sufficient documentation for review and approval of expenses prior to purchase. Effect: The lack of proper documentation of review and approval of expenses increases the risk that purchases could be made without authorization by management. Recommendation: A purchase order policy should be in place and consistently followed that includes documented authorization by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase. Views of responsible officials and planned corrective actions: In July 2024, the contracted community action agency assisted with drafting a new purchase order policy and began training on this to implement one department at a time. The new policy requires the use of a payment authorization form authorized by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase.