FAC Explorer

Audit 406662

FY End
2023-12-31
Total Expended
$2.36M
Findings
5
Programs
3
Organization: California Labor Federation (CA)
Year: 2023 Accepted: 2026-07-07
Auditor: MILLER KAPLAN ARASE LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1223129 2023-001 Material Weakness Yes P
1223130 2023-001 Material Weakness Yes P
1223131 2023-001 Material Weakness Yes P
1223132 2023-001 Material Weakness Yes P
1223133 2023-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $920,198 Yes 1
84.425 EDUCATION STABILIZATION FUND $887,937 Yes 1
17.268 H-1B JOB TRAINING GRANTS $32,980 Yes 1

Contacts

Name Title Type
HGV8A7BDENQ1 Jessica Butler Auditee
5106634000 Kelly Pollard Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal financial assistance programs of California Labor Federation, AFL-CIO under programs of the federal government for the year ended December 31, 2023. 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 California Labor Federation, AFL-CIO, it is not intended to and does not present the financial position, or changes in net assets of California Labor Federation, AFL-CIO.
The accompanying schedule of expenditures of federal awards of California Labor Federation, AFL-CIO is presented on the modified cash basis of accounting. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance.
California Labor Federation, AFL-CIO has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding 2023-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2023 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2024. Cause There were various accounting issues which caused delays in the completion of the 2023 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Questioned Costs Not applicable.