FAC Explorer

Audit 362597

FY End
2024-12-31
Total Expended
$1.26M
Findings
4
Programs
3
Organization: Santa Maria Community Services, Inc. (OH)
Year: 2024 Accepted: 2025-07-21
Auditor: Clark Schaefer Hackett

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571646 2024-001 - - L
571647 2024-002 Significant Deficiency - L
1148088 2024-001 - - L
1148089 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
17.259 Wioa Youth Activities $685,769 Yes 2
93.558 Temporary Assistance for Needy Families $199,366 - 0
84.425 Education Stabilization Fund $77,149 - 0

Contacts

Name Title Type
MZMHLVYS7TB4 Shari Patrick Auditee
5135772700 Tamara Avery Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – 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. The Organization did not pass through federal awards to subrecipients. De Minimis Rate Used: N Rate Explanation: Santa Maria Community Services, Inc. and Subsidiary has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Santa Maria Community Services, Inc. and Subsidiary under programs of the federal government for the year ended December 31, 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 Santa Maria Community Services, Inc. and Subsidiary, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Santa Maria Community Services, Inc. and Subsidiary.

Finding Details

Finding 2024-001
Noncompliance with programmatic reporting Criteria: Management is responsible for submitting complete and accurate programmatic reports timely and ensuring the Organization adheres to programmatic enrollment requirements. Condition: During the audit, four of the programmatic reports tested were not submitted by the required 10-day deadline. Additionally, one of the reports indicate the Organization did not meet the minimum enrollment requirements for the grant year ended June 30, 2024. Effect of Condition: The Organization’s programmatic reports were not submitted timely and did not meet minimum enrollment requirements. Cause of Condition: Significant turnover in the program’s director and supervisory roles during the year caused late programmatic reports to be submitted. This turnover also contributed to lower enrollments for the program due to lack of engagement. Recommendation: Santa Maria Community Services, Inc. and Subsidiary should implement the necessary internal controls and oversight to ensure programmatic reporting requirements are adhered to in the event of personnel turnover. Management’s Response: See corrective action plan on page 28.
Finding 2024-002
Significant deficiency in internal control over programmatic reporting Criteria: Management is responsible for the design, implementation and maintenance of internal control relevant to the compliance with programmatic reporting requirements of grants. Internal controls over programmatic reporting should ensure all reports are completed accurately, submitted timely and the Organization adheres to enrollment requirements. Condition: Internal controls over programmatic reporting did not function as designed by management. Effect of Condition: Four of the programmatic reports tested were reviewed by the program director, however, were not submitted by the 10-day deadline and one report indicated the minimum enrollment requirements were not met. Cause of Condition: Internal controls over programmatic reporting did not function as designed by management due to significant turnover in the program’s director and supervisory roles during the year. Recommendation: Santa Maria Community Services, Inc. and Subsidiary should implement the necessary internal controls and oversight to ensure programmatic reporting requirements are adhered to in the event of personnel turnover. Management’s Response: See corrective action plan on page 28.
Finding 2024-001
Noncompliance with programmatic reporting Criteria: Management is responsible for submitting complete and accurate programmatic reports timely and ensuring the Organization adheres to programmatic enrollment requirements. Condition: During the audit, four of the programmatic reports tested were not submitted by the required 10-day deadline. Additionally, one of the reports indicate the Organization did not meet the minimum enrollment requirements for the grant year ended June 30, 2024. Effect of Condition: The Organization’s programmatic reports were not submitted timely and did not meet minimum enrollment requirements. Cause of Condition: Significant turnover in the program’s director and supervisory roles during the year caused late programmatic reports to be submitted. This turnover also contributed to lower enrollments for the program due to lack of engagement. Recommendation: Santa Maria Community Services, Inc. and Subsidiary should implement the necessary internal controls and oversight to ensure programmatic reporting requirements are adhered to in the event of personnel turnover. Management’s Response: See corrective action plan on page 28.
Finding 2024-002
Significant deficiency in internal control over programmatic reporting Criteria: Management is responsible for the design, implementation and maintenance of internal control relevant to the compliance with programmatic reporting requirements of grants. Internal controls over programmatic reporting should ensure all reports are completed accurately, submitted timely and the Organization adheres to enrollment requirements. Condition: Internal controls over programmatic reporting did not function as designed by management. Effect of Condition: Four of the programmatic reports tested were reviewed by the program director, however, were not submitted by the 10-day deadline and one report indicated the minimum enrollment requirements were not met. Cause of Condition: Internal controls over programmatic reporting did not function as designed by management due to significant turnover in the program’s director and supervisory roles during the year. Recommendation: Santa Maria Community Services, Inc. and Subsidiary should implement the necessary internal controls and oversight to ensure programmatic reporting requirements are adhered to in the event of personnel turnover. Management’s Response: See corrective action plan on page 28.