FAC Explorer

Audit 55262

FY End
2022-12-31
Total Expended
$3.22M
Findings
2
Programs
1
Organization: Centro Cultural Mexicano (WA)
Year: 2022 Accepted: 2023-09-28
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59443 2022-002 Significant Deficiency - B
635885 2022-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $49,877 Yes 0

Contacts

Name Title Type
PP6SJ98BK8B6 Angie Hinojos Auditee
4257364322 Vincent Stevens Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 - Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activityof Centro Cultural Mexicano (the Organization) under programs of the federal government for the year endedDecember 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion ofthe operations of the Organization, it is not intended to and does not present the financial position, changes in netassets or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: Note 2 - Summary of Significant Accounting PoliciesExpenditures 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. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available.

Finding Details

Finding 2022-002
Significant Deficiency in Internal Controls over Compliance related to the allowable cost principles compliance requirement. Federal Agency: Department of Treasury Pass Through Agency: City of Bellevue Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds CFDA Number: 21.027 Award Number: SLFRP4086 Award Period: September 1, 2021 - March 31, 2023 Criteria In accordance with 2 CRF 200.430, Allowable payroll costs should be applied based on level of effort reporting for each period and supported by proper documentation. Condition/Context for Evaluation Payroll costs do not appear to have been allocated to the program within the payroll system in line with level of effort based on approved timecards. Effect or Potential Effect The Organization was unable to substantiate allocations of payroll costs within their payroll system. Questioned Costs $557 Cause The Organization?s internal controls did not ensure that payroll costs were being properly allocated to the program. Repeat Finding Not a repeat finding. Recommendation We recommend that that the Organization evaluate the payroll system in place to ensure reliable application and reporting of payroll cost allocations. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-002
Significant Deficiency in Internal Controls over Compliance related to the allowable cost principles compliance requirement. Federal Agency: Department of Treasury Pass Through Agency: City of Bellevue Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds CFDA Number: 21.027 Award Number: SLFRP4086 Award Period: September 1, 2021 - March 31, 2023 Criteria In accordance with 2 CRF 200.430, Allowable payroll costs should be applied based on level of effort reporting for each period and supported by proper documentation. Condition/Context for Evaluation Payroll costs do not appear to have been allocated to the program within the payroll system in line with level of effort based on approved timecards. Effect or Potential Effect The Organization was unable to substantiate allocations of payroll costs within their payroll system. Questioned Costs $557 Cause The Organization?s internal controls did not ensure that payroll costs were being properly allocated to the program. Repeat Finding Not a repeat finding. Recommendation We recommend that that the Organization evaluate the payroll system in place to ensure reliable application and reporting of payroll cost allocations. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.