FAC Explorer

Audit 46367

FY End
2022-06-30
Total Expended
$8.85M
Findings
2
Programs
8
Organization: Community Action Marin (CA)
Year: 2022 Accepted: 2023-01-09
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41553 2022-002 Significant Deficiency - L
617995 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $5.90M Yes 1
93.575 Child Care and Development Block Grant $938,123 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $540,679 - 0
93.600 Covid-19 Head Start $408,951 Yes 0
10.558 Child and Adult Care Food Program $348,704 - 0
93.569 Community Services Block Grant $330,879 - 0
93.568 Low-Income Home Energy Assistance $268,198 - 0
93.569 Covid-19 Community Services Block Grant $111,657 - 0

Contacts

Name Title Type
JZ9FLAVMPEB9 Chandra Alexandre Auditee
4155267511 Mike Webber, CPA Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: The Schedule of Expenditures of Federal and State Awards (the "Schedule") includes the federal and state grant activity of Community Action Marin under programs of the federal and state governments 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 the operations of Community Action Marin, it is not intended to and does not present the financial position, changes in net assets or cash flows of Community Action Marin.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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. No federal grant awards were passed through to subrecipients during the year ended June 30, 2022
Title: SUBCONTRACTOR Accounting Policies: The Schedule of Expenditures of Federal and State Awards (the "Schedule") includes the federal and state grant activity of Community Action Marin under programs of the federal and state governments 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 the operations of Community Action Marin, it is not intended to and does not present the financial position, changes in net assets or cash flows of Community Action Marin.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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Community Action Marin subcontracted with North Bay Children Center for $18,809 to operate enrollment days for the California State General Child Care and Development Program.

Finding Details

Finding 2022-002
Department of Health and Human Services - AL #93.600 Head Start Cluster Grant Funding Source Grant Period Head Start #09CH011669-01 Department of Health and Human Services 07/01/2020 - 06/30/2021 Head Start #09CH011669-02 Department of Health and Human Services 07/01/2021 - 06/30/2022 Questioned costs: None How the questioned costs were computed: N/A Condition: During the audit, Wipfli LLP observed that the SF429A for the 09CH011669-01 grant was due on July 30, 2021 and was not filed until August 4, 2021. In addition, the related SF-429A for the 09CH011669-02 grant was submitted on October 31, 2022, when it was due July 30, 2022. 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. Head Start Program Instruction ACF-PI-HS-04 indicates the due dates for each budget period and what is required to be included in Box 12 ? Remarks on the final Federal Financial Report. Cause: Community Action Marin did not file the required financial reports for the above grants in a timely manner in part due to transitions in the fiscal department. Effect: As a result of the matters noted above, Community Action Marin was not in compliance with the reporting standard due to a significant deficiency in internal controls. Recommendation: We recommend Community Action Marin implement additional controls over reporting including, but not limited to, training staff on the Head Start reporting deadlines, to be in compliance with reporting requirements and deadlines. View of responsible officials: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-002
Department of Health and Human Services - AL #93.600 Head Start Cluster Grant Funding Source Grant Period Head Start #09CH011669-01 Department of Health and Human Services 07/01/2020 - 06/30/2021 Head Start #09CH011669-02 Department of Health and Human Services 07/01/2021 - 06/30/2022 Questioned costs: None How the questioned costs were computed: N/A Condition: During the audit, Wipfli LLP observed that the SF429A for the 09CH011669-01 grant was due on July 30, 2021 and was not filed until August 4, 2021. In addition, the related SF-429A for the 09CH011669-02 grant was submitted on October 31, 2022, when it was due July 30, 2022. 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. Head Start Program Instruction ACF-PI-HS-04 indicates the due dates for each budget period and what is required to be included in Box 12 ? Remarks on the final Federal Financial Report. Cause: Community Action Marin did not file the required financial reports for the above grants in a timely manner in part due to transitions in the fiscal department. Effect: As a result of the matters noted above, Community Action Marin was not in compliance with the reporting standard due to a significant deficiency in internal controls. Recommendation: We recommend Community Action Marin implement additional controls over reporting including, but not limited to, training staff on the Head Start reporting deadlines, to be in compliance with reporting requirements and deadlines. View of responsible officials: Management agrees with the assessment and has committed to a corrective action plan.