FAC Explorer

Audit 55598

FY End
2022-12-31
Total Expended
$1.65M
Findings
2
Programs
1
Organization: California-Nevada Electrical Joint Apprenticeship & Training Trust Fd. (CA)
Year: 2022 Accepted: 2023-06-26
Auditor: Teaman Ramirez & Smith INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
60097 2022-001 - - C
636539 2022-001 - - C

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - Education Stabilization Fund $1.65M Yes 1

Contacts

Name Title Type
JGN6D7G5Y3N5 James Skinner Auditee
9516858658 Richard Teaman Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1)SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES APPLICABLE TO THE SCHEDULE OF FEDERAL AWARDS a)Scope of Presentation The accompanying schedule presents only the expenditures incurred (and related awards received) by the California-Nevada Electrical Joint Apprenticeship and Training Trust Fund (the Organization) that are reimbursable under programs of federal agencies providing financial assistance. For the purpose of this schedule, financial assistance includes both federal financial assistance received directly from a federal agency, as well as federal funds received indirectly by the Organization from a non-federal agency or other organization. Only the portion of the program expenditures reimbursable with such federal funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that were funded with state, local or other non-federal funds are excluded from the accompanying schedule. b)Basis of Accounting The expenditures included in the accompanying schedule were reported on the accrual basis of accounting. Under the accrual basis of accounting, expenditures are recognized in the period incurred. Expenditures reported include any property or equipment acquisitions incurred under the federal program. c)Major Programs The Organization had one major program for the year ended December 31, 2022, consisting of expenditures from the United States Department of Education. The major program had disbursements of $1,647,655. This amount calculates to 100% of the total disbursements from federal awards. The Organization did not meet the requirements to be a low risk auditee. Therefore, the Organizations major programs have to cover at least 40 percent of the total expenditures of federal awards. d)Indirect Cost Rate The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. e)Relationship to Basic Financial Statements Federal award expenditures agree or can be reconciled with the amounts reported in the Organizations financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
(2022-001) Federal Agencies: U.S. Department of Education Programs: Education Stabilization Fund - Reimagine Workforce Preparation Award Numbers: M64479-7100 Award Years: 2021-2023 Repeat Finding: No Condition: For the federal grant activities, the Organization follows their internal written policies which are similar to the Uniform Guidance. However, there are certain requirements under the Uniform Guidance that are not included in the Organization?s current policies such as thresholds for informal and formal procurement policies. Criteria: Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require nonfederal entities, that received federal awards, to have written policies, procedures and standards of conduct that include financial management, federal payments, general procurement standards, compensation and other matters with specific minimum requirements. Questioned Costs: None. Cause: The Organization was unaware they had to formally document their internal procurement and other policies relating to federal awards. Effect: The Organization?s internal procurement policies are not in compliance with the Uniform Guidance. Perspective Information: There was only one procurement policy (no specific federal awards policy) related to the above grant awards with the Organization. Recommendation: We recommend that the Organization adopt separate written policies relative to federal awards with the requirements under the Uniform Guidance. Management?s Response: Management was unaware of the Uniform Guidance written policy requirements and agrees with the finding. We are currently working on separate written policies specifically for federal awards to be in compliance with the Uniform Guidance.
Finding 2022-001
(2022-001) Federal Agencies: U.S. Department of Education Programs: Education Stabilization Fund - Reimagine Workforce Preparation Award Numbers: M64479-7100 Award Years: 2021-2023 Repeat Finding: No Condition: For the federal grant activities, the Organization follows their internal written policies which are similar to the Uniform Guidance. However, there are certain requirements under the Uniform Guidance that are not included in the Organization?s current policies such as thresholds for informal and formal procurement policies. Criteria: Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require nonfederal entities, that received federal awards, to have written policies, procedures and standards of conduct that include financial management, federal payments, general procurement standards, compensation and other matters with specific minimum requirements. Questioned Costs: None. Cause: The Organization was unaware they had to formally document their internal procurement and other policies relating to federal awards. Effect: The Organization?s internal procurement policies are not in compliance with the Uniform Guidance. Perspective Information: There was only one procurement policy (no specific federal awards policy) related to the above grant awards with the Organization. Recommendation: We recommend that the Organization adopt separate written policies relative to federal awards with the requirements under the Uniform Guidance. Management?s Response: Management was unaware of the Uniform Guidance written policy requirements and agrees with the finding. We are currently working on separate written policies specifically for federal awards to be in compliance with the Uniform Guidance.