FAC Explorer

Audit 54163

FY End
2022-12-31
Total Expended
$1.21M
Findings
2
Programs
1
Organization: Dependency Legal Services (CA)
Year: 2022 Accepted: 2023-09-28
Auditor: Nelson & Associates CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58382 2022-001 Significant Deficiency - L
634824 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.658 Foster Care_title IV-E $1.21M Yes 1

Contacts

Name Title Type
CBA4FT6HAWL7 Vicky Dali Auditee
9169963943 Heidi Li Auditor
No contacts on file

Notes to SEFA

Title: Program Costs Accounting Policies: The schedule is prepared on the same basis of accounting as the Organization's financial statements. The Organization uses the accrual basis of accounting as described in Note 1 to the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization does not apply an indirect cost rate to the Federal Awards. The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Either program costs, including the Organization's portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles contained in Title 2 U.S. Code of Federal regulations Part 200, Uniform Guidance Requirements of Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Finding Details

Finding 2022-001
2022-001 - INTERNAL CONTROL OVER COMPLIANCE - SIGNIFICANT DEFICIENCY CONDITION: DLS submitted the 2021 data collection package to the Audit Clearinghouse after the required due date. CAUSE: The Judicial Council of California did not process the reimbursement requests timely. DLS was unable to determine actual revenue and contract receivable until resolution. CRITERIA: Uniform Guidance 2 CFR 200.512(a) requires that the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year. EFFECT: DLS was not in compliance with Uniform Guidance 2 CFR 200.512(a). QUESTIONED COSTS: n/a RECOMMENDATION: DLS should ensure timely compliance as part of year end audit process
Finding 2022-001
2022-001 - INTERNAL CONTROL OVER COMPLIANCE - SIGNIFICANT DEFICIENCY CONDITION: DLS submitted the 2021 data collection package to the Audit Clearinghouse after the required due date. CAUSE: The Judicial Council of California did not process the reimbursement requests timely. DLS was unable to determine actual revenue and contract receivable until resolution. CRITERIA: Uniform Guidance 2 CFR 200.512(a) requires that the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year. EFFECT: DLS was not in compliance with Uniform Guidance 2 CFR 200.512(a). QUESTIONED COSTS: n/a RECOMMENDATION: DLS should ensure timely compliance as part of year end audit process