FAC Explorer

Audit 37673

FY End
2022-06-30
Total Expended
$2.02M
Findings
6
Programs
11
Organization: Central City Neighborhood Partners (CA)
Year: 2022 Accepted: 2023-05-31
Auditor: Bca Watson Rice Western Region LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41454 2022-003 Material Weakness Yes AB
41455 2022-003 Material Weakness Yes AB
41456 2022-003 Material Weakness Yes AB
617896 2022-003 Material Weakness Yes AB
617897 2022-003 Material Weakness Yes AB
617898 2022-003 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $428,827 Yes 1
93.268 Immunization Cooperative Agreements $399,310 Yes 1
14.218 Community Development Block Grants/homeless Prevention Program $294,775 - 0
93.569 Community Services Block Grant $292,894 Yes 1
93.569 Covid-19 Cares/community Service Block Grants $287,896 Yes 0
21.023 Covid-19 Corona Virus Relief Fund/emergency Rental Assistance Program $141,045 - 0
93.243 Community Service Block Grants-Pueblo Unido Project $123,289 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $30,360 - 0
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $13,388 - 0
20.616 National Priority Safety Programs $8,000 - 0
97.024 Emergency Food and Shelter National Board Program $780 - 0

Contacts

Name Title Type
GLLHDRPUGJM4 Margarita Alvarez Gomez Auditee
2134828618 Helen Chu Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of CentralCity Neighborhood Partners (CCNP) and is presented using the accrual basis of accounting. Theinformation in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code ofFederal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). CCNP has elected not to use the 10% de minimisindirect cost rate as covered in ?200.414 Indirect (F&A) costs. Therefore, some amounts presented in thisschedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
Condition During our payroll testing, we observed a discrepancy in the allocation of hours for 10 out of 40 sample employees. In their timesheets, the allocation of hours between programs was determined based on budget percentages rather than the actual time rendered for each program. As of the date of this report, the allocated payroll costs, which were based on the budget, have not been adjusted to reflect the actuals. Questioned Costs $14,355 based on sample employees.
Finding 2022-003
Condition During our payroll testing, we observed a discrepancy in the allocation of hours for 10 out of 40 sample employees. In their timesheets, the allocation of hours between programs was determined based on budget percentages rather than the actual time rendered for each program. As of the date of this report, the allocated payroll costs, which were based on the budget, have not been adjusted to reflect the actuals. Questioned Costs $14,355 based on sample employees.
Finding 2022-003
Condition During our payroll testing, we observed a discrepancy in the allocation of hours for 10 out of 40 sample employees. In their timesheets, the allocation of hours between programs was determined based on budget percentages rather than the actual time rendered for each program. As of the date of this report, the allocated payroll costs, which were based on the budget, have not been adjusted to reflect the actuals. Questioned Costs $14,355 based on sample employees.
Finding 2022-003
Condition During our payroll testing, we observed a discrepancy in the allocation of hours for 10 out of 40 sample employees. In their timesheets, the allocation of hours between programs was determined based on budget percentages rather than the actual time rendered for each program. As of the date of this report, the allocated payroll costs, which were based on the budget, have not been adjusted to reflect the actuals. Questioned Costs $14,355 based on sample employees.
Finding 2022-003
Condition During our payroll testing, we observed a discrepancy in the allocation of hours for 10 out of 40 sample employees. In their timesheets, the allocation of hours between programs was determined based on budget percentages rather than the actual time rendered for each program. As of the date of this report, the allocated payroll costs, which were based on the budget, have not been adjusted to reflect the actuals. Questioned Costs $14,355 based on sample employees.
Finding 2022-003
Condition During our payroll testing, we observed a discrepancy in the allocation of hours for 10 out of 40 sample employees. In their timesheets, the allocation of hours between programs was determined based on budget percentages rather than the actual time rendered for each program. As of the date of this report, the allocated payroll costs, which were based on the budget, have not been adjusted to reflect the actuals. Questioned Costs $14,355 based on sample employees.