FAC Explorer

Audit 4811

FY End
2022-12-31
Total Expended
$3.84M
Findings
2
Programs
8
Organization: Black Belt Community Foundation (AL)
Year: 2022 Accepted: 2023-11-30
Auditor: MacHen McChesney LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2942 2022-001 - - L
579384 2022-001 - - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $3.32M Yes 1
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $151,254 - 0
93.575 Child Care and Development Block Grant $98,393 - 0
45.025 Promotion of the Arts_partnership Agreements $90,000 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $82,037 - 0
10.558 Child and Adult Care Food Program $77,719 - 0
17.259 Wia Youth Activities $11,600 - 0
45.129 Promotion of the Humanities_federal/state Partnership $10,000 - 0

Contacts

Name Title Type
DWFAK8PWH9B1 Michelle Kine Auditee
3348741126 Brian Harris 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 allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Black Belt Community Foundation used an indirect cost rate approved by the U.S. Department of Health and Human Services for its Head Start Program. The approved rates for its Head Start grants ranged from 7-10%. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal awards activity of the Black Belt Community Foundation under programs of the federal government for the year ended December 31, 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 (the "Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of Black Belt Community Foundation, it is not intended to and does not present the financial position, changes in net position, or cash flows of Black Belt Community Foundation.
Title: Summary of Significant Accounting Policies 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 allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Black Belt Community Foundation used an indirect cost rate approved by the U.S. Department of Health and Human Services for its Head Start Program. The approved rates for its Head Start grants ranged from 7-10%. 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 allowed or are limited as to reimbursement.
Title: Indirect Cost Rate 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 allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Black Belt Community Foundation used an indirect cost rate approved by the U.S. Department of Health and Human Services for its Head Start Program. The approved rates for its Head Start grants ranged from 7-10%. Black Belt Community Foundation has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Subrecipients 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 allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Black Belt Community Foundation used an indirect cost rate approved by the U.S. Department of Health and Human Services for its Head Start Program. The approved rates for its Head Start grants ranged from 7-10%. During the year ended December 31, 2022, Black Belt Community Foundation did not pass through any federal awards to subrecipients.

Finding Details

Finding 2022-001
Condition: SF-425 - Federal Financial Report and SF-429 - Real Property Status Report were not submitted by the due date. Criteria: All Head Start grantees are required to submit SF-429 to the Office of Head Start by January 30th each year. For 2022, the Foundation submitted the SF-429 report approximately 9 months after the due date, in September 2023. During the audit period, the Foundation was required to submit the SF-425 annual and semi-annual reports for Grant 04CH01047705 by July 30, 2022, and the annual report for Grant 04HE00054201C5 by April 30, 2022. In each instance, the required report was filed in excess of 2 months late. Cause: There were no specific procedures in place to ensure timely filing of the SF-429 report. For the SF-425 report, the Foundation filed their original report before the deadline. However, each report was subsequently rejected due to errors or incomplete data and the Foundation did not verify the status of the reports and correct the errors until well after the deadline had passed. Effect: The Office of Head Start received accurate SF-425 and SF-429 reports beyond the due date. Recommendation: Management should implement procedures to ensure that required reports are prepared, reviewed, and submitted before the deadline and verify each report has been accepted by the grantor in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The Foundation agrees with the finding and procedures have been implemented.
Finding 2022-001
Condition: SF-425 - Federal Financial Report and SF-429 - Real Property Status Report were not submitted by the due date. Criteria: All Head Start grantees are required to submit SF-429 to the Office of Head Start by January 30th each year. For 2022, the Foundation submitted the SF-429 report approximately 9 months after the due date, in September 2023. During the audit period, the Foundation was required to submit the SF-425 annual and semi-annual reports for Grant 04CH01047705 by July 30, 2022, and the annual report for Grant 04HE00054201C5 by April 30, 2022. In each instance, the required report was filed in excess of 2 months late. Cause: There were no specific procedures in place to ensure timely filing of the SF-429 report. For the SF-425 report, the Foundation filed their original report before the deadline. However, each report was subsequently rejected due to errors or incomplete data and the Foundation did not verify the status of the reports and correct the errors until well after the deadline had passed. Effect: The Office of Head Start received accurate SF-425 and SF-429 reports beyond the due date. Recommendation: Management should implement procedures to ensure that required reports are prepared, reviewed, and submitted before the deadline and verify each report has been accepted by the grantor in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The Foundation agrees with the finding and procedures have been implemented.