FAC Explorer

Audit 378897

FY End
2024-02-29
Total Expended
$18.35M
Findings
2
Programs
6
Organization: Montgomery Community and Community Development Corporation, Inc. and Subsidiaries (FL)
Year: 2024 Accepted: 2026-01-05
Auditor: BAS PARTNERS CERTIFIED PUBLIC ACCOUNTANTS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1167652 2024-001 Material Weakness Yes B
1167653 2024-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
93.600 HEAD START $10.05M Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $531,402 Yes 1
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $257,361 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $90,796 Yes 0
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $14,550 Yes 0
93.499 LOW INCOME HOUSEHOLD WATER ASSISTANCE PROGRAM $11,249 Yes 0

Contacts

Name Title Type
ET54KL5S5VK1 Briggette Wagner Auditee
3343869830 Audley Porter Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant award programs of the Montgomery Community Action Committee and Community Development Corporation, Inc. and Subsidiaries and is presented on the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Adminstrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Grant monies received and disbursed by Montgomery Community Action Committee and Community Development Corporation, Inc. and Subsidiaries are for specific purposes and are subject to review by grantor agencies. Such audits may result in request for reimbursement due to disallowed expenditures. Based on prior experience, Montgomery Community Action Committee and Community Development Corporation, Inc. and Subsidiaries does not believe that such disallowances, if any, would have a material effect on the financial position of Montgomery Community Action Committee and Community Development Corporation, Inc. and Subsidiaries. As of February 29, 2024, management is not aware of any material questioned or disallowed costs as a result of grant audits in process or completed.
Montgomery Community Action Committee and Community Development Corporation, Inc. And Subsidiaries has a negotiated indirect cost provisional rate agreement of 22% allowed under Uniform Guidance.

Finding Details

Finding 2024-001
Criteria: The organization must ensure that the correct costs for meals is based on children attendance and not enrollment in accordance with CFR Part 225, Cost Principles. Condition: The costs incurred for children meals were significantly more than the amount reimbursed by USDA resulting in Agency losses. Cause: The Organization incurred costs for meals based on enrollment and not attendance. The Agency was reimbursed for meals based on attendance. Effect: The Agency is not in compliance with the allowable costs principles and could lose future grant funding and could incur continued operating losses. Questioned Costs: Not determinable Recommendation: The entity should implement policies and procedures to ensure compliance with allowable costs and activities. Views of Responsible Officials: Management is in the process of implementing policies and procedures to ensure cost incurred for the delivery of meals to children are allowable and reasonable.