FAC Explorer

Audit 393216

FY End
2024-12-31
Total Expended
$7.20M
Findings
4
Programs
4
Organization: Strategic Capacity Group, Inc. (VA)
Year: 2024 Accepted: 2026-03-23
Auditor: CBIZ CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1181943 2024-001 Material Weakness Yes L
1181944 2024-001 Material Weakness Yes L
1181945 2024-001 Material Weakness Yes L
1181946 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
19.703 CRIMINAL JUSTICE SYSTEMS $5.79M Yes 1
19.705 TRANS-NATIONAL CRIME $868,468 Yes 1
19.301 THE SECRETARY'S OFFICE OF THE GLOBAL PARTNERSHIP INITIATIVE (S/GPI) GRANT PROGRAMS $404,867 Yes 1
19.704 COUNTER NARCOTICS $137,089 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, 2024. 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 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 2024-001
Finding No. 2024-001: 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, 2024 was not submitted to the Federal Audit Clearinghouse by the September 30, 2025 deadline. Cause SCG was unable to meet the September 30, 2025 deadline for its 2024 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. Further delays were caused by a government shutdown in January 2025, which suspended certain grants until March 2025. As a result, the completion of the 2024 audit was delayed, which correspondingly affected the timing of the 2024 audit. Effect Management was not in compliance with the requirements of the Uniform Guidance. Questioned Costs None. Repeat Finding Yes. 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.