FAC Explorer

Audit 365745

FY End
2024-06-30
Total Expended
$8.59M
Findings
2
Programs
23
Organization: Community Action Team, Inc. (OR)
Year: 2024 Accepted: 2025-09-05
Auditor: Kern & Thompson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
575775 2024-002 Material Weakness Yes L
1152217 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.600 Head Start $2.73M Yes 0
93.568 Low-Income Home Energy Assistance $1.46M - 0
14.267 Continuum of Care Program $944,042 - 0
64.033 Va Supportive Services for Veteran Families Program $769,959 Yes 1
10.415 Rural Rental Housing Loans $441,284 - 0
93.569 Community Services Block Grant $275,172 - 0
81.042 Weatherization Assistance for Low-Income Persons $242,526 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $187,378 - 0
10.420 Rural Self-Help Housing Technical Assistance $173,287 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $152,717 - 0
10.558 Child and Adult Care Food Program $144,803 - 0
14.247 Self-Help Homeownership Opportunity Program $135,000 - 0
81.U01 Bonneville Power Administration Weatherization $105,289 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $75,118 - 0
93.558 Temporary Assistance for Needy Families $57,986 - 0
93.499 Low Income Household Water Assistance Program $54,658 - 0
93.053 Nutrition Services Incentive Program $49,432 - 0
14.169 Housing Counseling Assistance Program $37,264 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $33,321 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $19,654 - 0
14.231 Emergency Solutions Grant Program $14,359 - 0
10.559 Summer Food Service Program for Children $11,818 - 0
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,331 - 0

Contacts

Name Title Type
X3AADHXGN6L3 Stacey Wilson Auditee
5033666568 Katie Sheffield Auditor
No contacts on file

Notes to SEFA

Title: 3. Assistance Listing Programs Accounting Policies: 1. Basis of Accounting The accompanying schedule of expenditures of federal awards includes the federal grant activity of Community Action Team, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) or other requirements of Federal agencies such as the Department of Treasury. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Uniform Grant Guidance considers capital advances to be "expenditures" for the purposes of this statement. Additionally, outstanding federal loans with continuing compliance requirements are considered expenditures for the purposes of this statement. De Minimis Rate Used: N Rate Explanation: The Organization is not using the 10% de minimis indirect cost rate under the Uniform Guidance The program titles and Assistance Listing (“AL”) numbers were obtained from the federal or passthrough grantor or sam.gov.
Title: 4. Loan Programs Accounting Policies: 1. Basis of Accounting The accompanying schedule of expenditures of federal awards includes the federal grant activity of Community Action Team, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) or other requirements of Federal agencies such as the Department of Treasury. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Uniform Grant Guidance considers capital advances to be "expenditures" for the purposes of this statement. Additionally, outstanding federal loans with continuing compliance requirements are considered expenditures for the purposes of this statement. De Minimis Rate Used: N Rate Explanation: The Organization is not using the 10% de minimis indirect cost rate under the Uniform Guidance Forgivable loans or capital advances and other federal loans (collectively "Loans") outstanding at the beginning of the year and Loans made during the year are included in the federal expenditures presented in the Schedule. The balance of Loans outstanding at June 30, 2024 consists of:

Finding Details

Finding 2024-002
2024-002 Finding – Federal Award Type: Special Reporting - Federal Funding Accountability and Transparency Act (FFATA) – Material Non- Compliance and Material Weakness in Internal Controls over Compliance. (Repeat of finding 2023-003) Identification of Federal Program: AL Number: 64.033 Supportive Services for Veteran Families Criteria / Requirement: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The subawards meeting the above definition are to be reported no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition / Context: During the year June 30, 2024, CAT entered into three first-tier subawards greater than $30,000 under AL number 64.033. The auditor tested one of these subawards, noting that the award was reported late under the Federal Funding Accountability and Transparency Act to the Federal Subaward Reporting System. Per further inquiry, all of the first-tier subawards were reported late to FSRS. CAT was aware of the FFATA reporting requirements, but the timing of the previous year finding did not allow for corrections during the fiscal year 2024. Procedures were not in place to track and report first-tier subawards within the time frame required by federal requirements. Effect: Failure to maintain sufficient internal controls and proper procedures, including identifying compliance requirements of grant agreements and tracking over reporting first-tier subawards may result in wrongful use of federal funds and non-compliance with federal awards. Questioned Costs: None. Recommendation: The Organization should establish written policies and procedures regarding review of grant agreements for compliance requirements along with written policies and procedures for first-tier subawards including tracking and proper internal control procedures. Management’s Response: Management concurs with the finding and has defined corrective action to address it. We have identified gaps in our reporting processes and worked to implement changes to ensure compliance with special reporting requirements. Policies and procedures will be updated regarding special reporting requirements. The Fiscal department will also be responsible for reviewing all contracts to identify all compliance requirements. Tracking procedures will be implemented to ensure reports are filed timely. The above identified corrective action was implemented in July 2024. Stacey Wilson, Fiscal Director, has implemented a tracking system for the FFATA.
Finding 2024-002
2024-002 Finding – Federal Award Type: Special Reporting - Federal Funding Accountability and Transparency Act (FFATA) – Material Non- Compliance and Material Weakness in Internal Controls over Compliance. (Repeat of finding 2023-003) Identification of Federal Program: AL Number: 64.033 Supportive Services for Veteran Families Criteria / Requirement: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The subawards meeting the above definition are to be reported no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition / Context: During the year June 30, 2024, CAT entered into three first-tier subawards greater than $30,000 under AL number 64.033. The auditor tested one of these subawards, noting that the award was reported late under the Federal Funding Accountability and Transparency Act to the Federal Subaward Reporting System. Per further inquiry, all of the first-tier subawards were reported late to FSRS. CAT was aware of the FFATA reporting requirements, but the timing of the previous year finding did not allow for corrections during the fiscal year 2024. Procedures were not in place to track and report first-tier subawards within the time frame required by federal requirements. Effect: Failure to maintain sufficient internal controls and proper procedures, including identifying compliance requirements of grant agreements and tracking over reporting first-tier subawards may result in wrongful use of federal funds and non-compliance with federal awards. Questioned Costs: None. Recommendation: The Organization should establish written policies and procedures regarding review of grant agreements for compliance requirements along with written policies and procedures for first-tier subawards including tracking and proper internal control procedures. Management’s Response: Management concurs with the finding and has defined corrective action to address it. We have identified gaps in our reporting processes and worked to implement changes to ensure compliance with special reporting requirements. Policies and procedures will be updated regarding special reporting requirements. The Fiscal department will also be responsible for reviewing all contracts to identify all compliance requirements. Tracking procedures will be implemented to ensure reports are filed timely. The above identified corrective action was implemented in July 2024. Stacey Wilson, Fiscal Director, has implemented a tracking system for the FFATA.