FAC Explorer

Audit 384551

FY End
2025-06-30
Total Expended
$2.74M
Findings
1
Programs
4
Organization: Community Coalition Alliance, INC (FL)
Year: 2025 Accepted: 2026-01-30
Auditor: ABARE KRESGE & ASSOCIATES CPAS LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1171139 2025-001 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $1.91M Yes 1
93.788 OPIOID STR $745,655 Yes 0
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $83,553 Yes 0
93.912 RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT $5,792 Yes 0

Contacts

Name Title Type
ZF4PXJGN4WN7 Laurie Clark Auditee
3868715572 Bill Abare Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Organization under programs of the federal government for the year ended June 30, 2025. The information in this Schedule 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 Schedule presents only a selected portion of the operations of Community Coalition Alliance, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flow of Community Coalition Alliance, Inc.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance.
There were no awards expended in the form of non-cash assistance, insurance, loan or loan guarantees during the year ended June 30, 2025.
Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies. If any expenditures are disallowed as a result of these audits, the claims for reimbursement to the grantor agency would become a liability to the Organization
The Organization received certain federal awards from pass-through awards from state and other funding agencies. The total amount of such pass-through awards is included in the Schedule of Expenditures of Federal Awards.
The Organization has obtained and acted upon subrecipient audit reports, and these reports meet the requirements of the Uniform Guidance.

Finding Details

Finding 2025-001
Finding Reference Number: 2025-001 Federal Program: CFDA 93.959– Block Grants for Prevention and Treatment of Substance Abuse Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: Lutheran Service Florida, Inc. Award Year: FY 2025 Criteria: Per 2 CFR §200.332(d), pass-through entities must monitor the activities of subrecipients to ensure that federal awards are used for authorized purposes and in compliance with laws, regulations, and the provisions of the subaward. Monitoring includes reviewing performance and financial reports required by the subaward agreement. Condition: The pass-through entity conducted appropriate monitoring activities for the subrecipient Bradford Community Coalition, Inc., including communication and oversight consistent with federal requirements. However, the subrecipient did not submit the required monitoring report by the established deadline. As of the audit report date, the report remained outstanding. Cause: While the pass-through entity fulfilled its monitoring responsibilities, the subrecipient failed to comply with reporting requirements in a timely manner. Effect: The absence of the monitoring report limits the pass-through entity’s ability to fully verify that the $39,406 in federal funds was used in accordance with applicable regulations. This may result in questioned costs due to insufficient documentation. Questioned Costs: $39,406 Recommendation: We recommend the pass-through entity continue its monitoring efforts and implement additional follow up procedures to ensure timely receipt of required reports. The entity should also consider revising subaward agreements to include stronger enforcement mechanisms for noncompliance. Views of Responsible Officials: The organization monitored the subrecipient in accordance with federal guidelines and has documented its oversight activities. We are working with the subrecipient to obtain the overdue report and have updated our procedures to escalate follow-up actions when reports are delayed.