Audit 373047

FY End

2024-09-30

Total Expended

$13.41M

Findings

Programs

Organization: Community Action Program Committee, Inc. (FL)

Year: 2024 Accepted: 2025-12-04

Auditor: JAMES MOORE & CO P L

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1163461	2024-002	Material Weakness	Yes	L
1163462	2024-002	Material Weakness	Yes	L
1163463	2024-002	Material Weakness	Yes	L

Programs

ALN	Program	Spent	Major	Findings
93.600	HEAD START	$1.98M	Yes	1
93.568	LOW-INCOME HOME ENERGY ASSISTANCE	$1.82M	Yes	0
81.042	WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS	$601,021	Yes	0
93.569	COMMUNITY SERVICES BLOCK GRANT	$453,596	Yes	0
10.558	CHILD AND ADULT CARE FOOD PROGRAM	$382,961	Yes	0

Contacts

Name	Title	Type
QA8HEH6FZTB9	Keith Dean	Auditee
8504384021	Corinne Laroche	Auditor
No contacts on file

Notes to SEFA

No amounts were passed through to subrecipients during the fiscal year ended November 30, 2024.

Expenditures include indirect costs, related primarily to general administrative services, which are allocated to direct cost objectives (including federal awards) based on negotiated formulas commonly referred to as administrative cost rates. Administrative cost rates allocated to such awards for the year ended November 30, 2024, were based on fixed rates negotiated with Community Action Program Committee, Inc.’s cognizant federal Committee, the U.S. Department of Health and Human Services. Therefore, Community Action Program Committee, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-002

2024-002– Head Start Cluster Reporting Noncompliance – SF-429 Information on the Federal Program: Assistance Listing Number 93.600—Head Start Cluster, United States Department of Health and Human Services. Award Number: 04CH1171805C3/04CH0117180105. Compliance Requirements: Reporting. Type of Finding: Material Weakness. Criteria: According to the Compliance Supplement, 2 CFR Part 200, Appendix XI, published by the Office of Management and Budget (OMB) for the Head Start Cluster, report SF-429 is required for "facilities activities (purchase, construction, major renovation, subordination of a federal interest, refinancing, and disposition)". It is a Real Property Status Report form used by recipients of federal financial assistance to report on the status of real property acquired or improved with federal funds. Condition: In the current year, the Committee purchased a building using Head Start/Early Head Start funds, which falls under the criteria to complete form SF-429. The Committee did not complete this report in 2024. Cause: Form SF-429 was not filed. Effect: The report was not completed for the purchase of the building, and therefore the Committee is not in compliance with the requirement as set forth by the OMB. Recommendation: We recommend the Committee establish sufficient controls to ensure that required reports are completed and submitted in a timely manner to remain in compliance with grant requirements.