FAC Explorer

Audit 40933

FY End
2022-06-30
Total Expended
$24.33M
Findings
2
Programs
19
Organization: Community Council of Idaho, Inc. (ID)
Year: 2022 Accepted: 2023-03-30
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47305 2022-001 Significant Deficiency - L
623747 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $16.48M Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.63M - 0
93.224 Covid-19 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $811,028 - 0
84.141 Migrant Education_high School Equivalency Program $445,311 - 0
10.405 Farm Labor Housing Loans and Grants $414,785 - 0
93.600 Covid-19 Head Start $412,150 Yes 0
93.568 Covid-19 Low-Income Home Energy Assistance $395,016 - 0
17.274 Youthbuild $313,823 - 0
10.558 Child and Adult Care Food Program $283,209 - 0
10.427 Rural Rental Assistance Payments $268,387 - 0
93.569 Covid-19 Community Services Block Grant $196,058 - 0
93.569 Community Services Block Grant $152,945 - 0
93.558 Temporary Assistance for Needy Families $134,888 - 0
93.568 Low-Income Home Energy Assistance $97,329 - 0
17.264 National Farmworker Jobs Program $97,223 - 0
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $62,137 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $15,231 - 0
16.588 Violence Against Women Formula Grants $14,716 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $1,801 - 0

Contacts

Name Title Type
HZQDEFQUU8N7 Wanda Davis Auditee
2084541652 Karl Eck, CPA Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Community Council of Idaho, Inc. under programs of the federal government for the year ended June 30, 2022. 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 operations of Community Council of Idaho, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Community Council of Idaho, Inc. Expenditures reported on this schedule 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. De Minimis Rate Used: N Rate Explanation: Community Council of Idaho, Inc. has a negotiated indirect rate and therefore is not using the 10-percent de minimis indirect cost rate. FARM LABOR HOUSING LOANS AND GRANTS (10.405) - Balances outstanding at the end of the audit period were 376623.

Finding Details

Finding 2022-001
2022-001: SF-429A Real Property Filing Department of Health and Human Services - AL #93.600 Grant: Head Start # 90CM09845 Funding Source: Department of Health and Human Services Grant period: 05/01/2021 ? 04/30/2022 Questioned costs: None How the questioned costs were computed: N/A Criteria: Section 75.341 Financial Reporting of 45 CFR Part 75 states that financial reports must be submitted with the frequency required by the terms and conditions of the Federal Award. Condition: During the audit, Wipfli LLP observed that the real property status report (SF-429) for the above mentioned grant was not filed on time. The report was due June 30, 2022 but was filed February 27, 2023. Cause: There was confusion about the requirement to file as the funding source did not have the SF-429 available for completion for grant 90CM09845. It was this factor that caused the SF-429 to not be filed. Effect: As a result of the matters noted above, Community Council of Idaho, Inc. was not in compliance with the reporting standard due to a significant deficiency in internal controls. Recommendation: We recommend Community Council of Idaho,
Finding 2022-001
2022-001: SF-429A Real Property Filing Department of Health and Human Services - AL #93.600 Grant: Head Start # 90CM09845 Funding Source: Department of Health and Human Services Grant period: 05/01/2021 ? 04/30/2022 Questioned costs: None How the questioned costs were computed: N/A Criteria: Section 75.341 Financial Reporting of 45 CFR Part 75 states that financial reports must be submitted with the frequency required by the terms and conditions of the Federal Award. Condition: During the audit, Wipfli LLP observed that the real property status report (SF-429) for the above mentioned grant was not filed on time. The report was due June 30, 2022 but was filed February 27, 2023. Cause: There was confusion about the requirement to file as the funding source did not have the SF-429 available for completion for grant 90CM09845. It was this factor that caused the SF-429 to not be filed. Effect: As a result of the matters noted above, Community Council of Idaho, Inc. was not in compliance with the reporting standard due to a significant deficiency in internal controls. Recommendation: We recommend Community Council of Idaho,