FAC Explorer

Audit 374156

FY End
2023-12-31
Total Expended
$9.59M
Findings
4
Programs
4
Organization: Strategic Capacity Group, Inc. (VA)
Year: 2023 Accepted: 2025-12-11
Auditor: CBIZ CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164569 2023-001 Material Weakness Yes L
1164570 2023-001 Material Weakness Yes L
1164571 2023-001 Material Weakness Yes L
1164572 2023-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
19.703 CRIMINAL JUSTICE SYSTEMS $7.90M Yes 1
19.301 THE SECRETARY'S OFFICE OF THE GLOBAL PARTNERSHIP INITIATIVE (S/GPI) GRANT PROGRAMS $859,771 Yes 1
19.705 TRANS-NATIONAL CRIME $519,943 Yes 1
19.704 COUNTER NARCOTICS $311,553 Yes 1

Contacts

Name Title Type
RVD8LKJATJM9 Angela Fifer Auditee
5713356994 Kimberly Robertson Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of SCG under programs of the federal government for the year ended December 31, 2023. The information on the SEFA 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 SEFA presents only a selected portion of the operations of SCG, it is not intended to and does not present the financial position, changes in net assets, or cash flows of SCG.
Expenditures reported on the SEFA 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.
Except for awards for which the period of performance starts prior to January 1, 2022, SCG has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. For awards for which the period of performance starts prior to January 1, 2022, SCG uses the 10% de minimis indirect cost rate.

Finding Details

Finding 2023-001
Finding No. 2023-001: Late Filing of Data Collection Form – Compliance Finding – All Federal Awards Criteria In accordance with the Uniform Guidance, the audit package and the Data Collection Form must be submitted within 30 days after receipt of the auditors’ report or nine months after the end of the fiscal year, whichever comes first. Condition and Context The Data Collection Form for the year ended December 31, 2023 was not submitted to the Federal Audit Clearinghouse by the September 30, 2024 deadline. Cause SCG was unable to meet the September 30, 2024 deadline for its 2023 data collection form submission due to an appeal stemming from differing interpretations of guidelines related to the calculation and application of the negotiated indirect cost rate between SCG and the U.S. Department of the Interior (DOI), the agency contracted to administer the U.S. Department of State’s Negotiated Indirect Cost Rate Agreement (NICRA). The Department of State issued the Notice of Determination—the response to SCG’s appeal—on September 24, 2024, just six days before the data collection form submission deadline. The timing of the Department of State’s Determination did not allow sufficient time for SCG to record the related adjustments or to revise audit schedules. Effect Management was not in compliance with the requirements of the Uniform Guidance. Questioned Costs None. Repeat Finding No. Recommendation We recommend that management continue its efforts to ensure that all filing requirements under federal awards are met. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.