FAC Explorer

Audit 46700

FY End
2022-03-31
Total Expended
$1.08M
Findings
2
Programs
3
Organization: Saguache County Community Council, Inc. (CO)
Year: 2022 Accepted: 2022-11-02
Auditor: Wall Smith Bateman INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44443 2022-001 Material Weakness - L
620885 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $975,933 Yes 1
10.558 Child and Adult Care Food Program $55,244 - 0
93.600 Covid-19 Head Start $46,203 Yes 0

Contacts

Name Title Type
EVGKN24LA9J3 Andrew Masterson Auditee
7197543191 Kimberley Temple Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: 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. Saguache County Community Council, Inc. did not elect to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance for the year ended March 31, 2022. In addition, Saguache County Community Council, Inc. did not pass-through federal funds to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Saguache County Community Council, Inc. under programs of the federal government for the year ended March 31, 2022. The information in this Schedule is presented in accordance with the requirements of the 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 Saguache County Community Council, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Saguache County Community Council, Inc.

Finding Details

Finding 2022-001
Finding 2022-001:Head Start CFDA No. 93.600 U.S. Department of Health and Human Services Compliance Requirement: Reporting Grant No.: 08CH011429-02-02 Type of finding: Internal Control (material weakness) and compliance (material noncompliance) Condition: Total Head Start grant expenditures, receipts, and recipient share of expenditures reported on the semi-annual federal financial report (SF-425) were not reported accurately or timely. Cause: The Organization does not have a process to review semi-annual and annual financial reports prior to submitting before the required reporting date. Criteria: The receipt of federal funding requires timely submission of semi-annual and annual financial reports which accurately reflect expenditures charged to the federal program as well as receipts received and the recipient share of expenditures. Questioned Costs: $0 Effect: The Organization understated Head Start grant expenditures, receipts, and recipient share of expenditures on the semi-annual SF-425. Recommendation: The Organization should develop a system of internal control over compliance including a review process to ensure compliance with reporting requirements. Grantee's Response: See corrective action plan.
Finding 2022-001
Finding 2022-001:Head Start CFDA No. 93.600 U.S. Department of Health and Human Services Compliance Requirement: Reporting Grant No.: 08CH011429-02-02 Type of finding: Internal Control (material weakness) and compliance (material noncompliance) Condition: Total Head Start grant expenditures, receipts, and recipient share of expenditures reported on the semi-annual federal financial report (SF-425) were not reported accurately or timely. Cause: The Organization does not have a process to review semi-annual and annual financial reports prior to submitting before the required reporting date. Criteria: The receipt of federal funding requires timely submission of semi-annual and annual financial reports which accurately reflect expenditures charged to the federal program as well as receipts received and the recipient share of expenditures. Questioned Costs: $0 Effect: The Organization understated Head Start grant expenditures, receipts, and recipient share of expenditures on the semi-annual SF-425. Recommendation: The Organization should develop a system of internal control over compliance including a review process to ensure compliance with reporting requirements. Grantee's Response: See corrective action plan.