FAC Explorer

Audit 390527

FY End
2025-06-30
Total Expended
$17.74M
Findings
3
Programs
4
Organization: Owens Valley Career Development Center (CA)
Year: 2025 Accepted: 2026-03-05
Auditor: BLUEBIRD CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1176663 2025-001 Material Weakness Yes L
1176664 2025-001 Material Weakness Yes L
1176665 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $16.25M Yes 1
93.600 HEAD START $752,274 Yes 1
45.311 NATIVE AMERICAN AND NATIVE HAWAIIAN LIBRARY SERVICES $42,582 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $15,125 Yes 0

Contacts

Name Title Type
SBH3C6RT3J96 Shelley Mayhugh Auditee
7608743819 Jamshed Kudratov Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the grants and contracts activity of the Owens Valley Career Development Center (the “Center”) 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 the Center, it is not intended to and does not present the financial position or changes in net position of the Center.
Expenditures reported on the Schedule are reported on the modified 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.
The Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Instead, the Center has negotiated approved indirect cost rates.
The amount of federal assistance that the Center provided to subrecipients under each federal program is presented in a separate column in the accompanying Schedules according to requirements in Uniform Guidance. A subrecipient is defined by Uniform Guidance as a non-federal entity that receives a subaward from a pass-through entity to carry out part of a federal program.
The following is a reconciliation of the expenditures reported on the Schedule to intergovernmental revenues reported in the financial statements: See the Notes to the SEFA for table.

Finding Details

Finding 2025-001
Finding 2025-001: Reporting Type of Finding: Internal Control Over Compliance and Compliance - Significant Deficiency Applicable To: (See "Schedule of Findings and Questioned Costs" for table) Criteria: Temporary Assistance to Needy Families agreements require the Center to prepare and submit quarterly federal financial reports within 45 days after the end of each quarter. Head Start agreement requires the Center to prepare and submit semi-annual and annual federal financial reports within 90 days after the end of each period. In addition, the Center is required to submit final federal financial report within 120 days after the project period ends. Condition/Context: Temporary Assistance to Needy Families: • We noted that 7 out of 11 federal financial reports were submitted late. Head Start: • We noted that 1 out of 1 semi-annual federal financial report was submitted late; • We noted that 2 out of 2 annual federal financial reports were submitted late; and • We were not able to verify submission of 1 out 1 final federal financial report. Questioned costs are not applicable as these instances of noncompliance are procedural in nature and do not represent mischarged amounts to a grant. Cause: Inadequate monitoring of the submission of the required reports resulted in the untimely submission to the granting agency. Effect: Without timely reports, the Center was unable to ensure that the goals and purposes of the grant had been achieved. Repeat Finding from the Prior Audit: No. Recommendation: We recommend that the Center reviews the grant awards and prepares a listing of all the required reports with the required due dates for monitoring purposes and maintains the evidence of submissions. Management’s Response/ Planned Corrective Action: Management acknowledges this finding and will address remediation in the accompanying corrective action plan.