Audit 56623

FY End
2022-06-30
Total Expended
$31.42M
Findings
8
Programs
105
Organization: Chico State Enterprises (CA)
Year: 2022 Accepted: 2022-11-03

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
59327 2022-001 Significant Deficiency - N
59328 2022-002 Significant Deficiency - N
59329 2022-002 Significant Deficiency - N
59330 2022-001 Significant Deficiency - N
635769 2022-001 Significant Deficiency - N
635770 2022-002 Significant Deficiency - N
635771 2022-002 Significant Deficiency - N
635772 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.336 Teacher Quality Partnership Grants $1.89M Yes 0
93.658 Foster Care_title IV-E $1.36M Yes 0
84.424 Student Support and Academic Enrichment Program $1.21M Yes 0
84.047 Trio_upward Bound $899,323 - 0
84.031 Higher Education_institutional Aid $852,975 - 0
84.044 Trio_talent Search $614,568 - 0
84.365 English Language Acquisition State Grants $595,982 Yes 0
84.425 Education Stabilization Fund $468,263 - 0
93.558 Temporary Assistance for Needy Families $411,741 - 0
47.RD Nsf: Hsi Iuse $364,885 - 0
47.RD Nsf Hdr: Stem Eval & Rsrch $351,156 - 0
94.011 Foster Grandparent Program $341,808 Yes 2
84.RD Assess Diff in Adult Learners $337,583 - 0
84.335 Child Care Access Means Parents in School $292,891 - 0
84.042 Trio_student Support Services $262,183 - 0
15.512 Central Valley Project Improvement Act, Title Xxxiv $232,816 - 0
19.408 Academic Exchange Programs - Teachers $231,103 - 0
47.RD Nsf Norcal Mast Noyce Track 1 $222,010 - 0
10.170 Specialty Crop Block Grant Program - Farm Bill $196,467 - 0
10.699 Partnership Agreements $184,101 - 0
10.U01 Nurturing the Promise $171,362 - 0
12.RD High Speed Cost Effect Sim Y1 $145,854 - 0
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $124,669 - 0
93.732 Mental and Behavioral Health Education and Training Grants $123,365 - 0
47.RD Nsf: Geo Science Inquiry Labs $118,844 - 0
10.RD Cdfa Nutrient Mgt W Cover Crop $113,524 - 0
11.307 Economic Adjustment Assistance $98,921 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $98,068 - 0
10.RD Vegetable Cropping Systems $94,587 - 0
84.367 Improving Teacher Quality State Grants $94,350 - 0
10.331 Food Insecurity Nutrition Incentive Grants Program $93,374 - 0
12.RD High Speed Simulation & Design $90,448 - 0
10.RD Potential Economic & Nitrogen $88,131 - 0
11.303 Economic Development_technical Assistance $79,485 - 0
10.RD Creating Ag Mgmt Systems Learn $76,408 - 0
19.401 Academic Exchange Programs - Scholars $75,624 - 0
15.670 Adaptive Science $73,565 - 0
94.002 Retired and Senior Volunteer Program $73,546 - 0
10.175 Farmers Market and Local Food Promotion Program (b) $72,784 - 0
92.324 Hicap Fed Program 21/22 $68,502 - 0
20.RD Rural Railroad Safety Center $68,333 - 0
47.RD Nsf: Career $65,676 - 0
19.021 Investing in People in the Middle East and North Africa $63,474 - 0
93.RD Nih Stemcell Generation Rsrch $63,216 - 0
93.569 Community Services Block Grant $53,672 - 0
11.611 Manufacturing Extension Partnership $52,562 - 0
93.439 State Physical Activity and Nutrition (span $52,557 - 0
47.RD Nsf: Unr Newir Manure 19/20 Y1 $50,763 - 0
47.RD Leaps-M Ps: Tunable Hybrid $49,434 - 0
66.U02 Western Mo Untains Streamflow $46,494 - 0
10.223 Hispanic Serving Institutions Education Grants $42,507 - 0
15.RD Jacs: Alaska at Tule Lake $40,373 - 0
47.RD Nsf Learning Physics $38,015 - 0
10.RD Rad Lab $36,639 - 0
47.RD Nsf: Mass Spectrometer Acquisi $36,416 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $31,689 - 0
66.U01 Nurturing the Promise $31,050 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $30,006 - 0
47.RD Nsf: Undergrad Student Transit $27,190 - 0
10.351 Rural Business Development Grant $27,182 - 0
47.RD Nsf: Engaged Student Learning $25,694 - 0
10.RD Usda Fababean Germplasm $24,648 - 0
47.RD Theo Retical & Obs. Investigati $23,693 - 0
93.071 Medicare Enrollment Assistance Program $21,214 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,040 - 0
47.RD Rapid Calc Earthquake Rep CO St $17,806 - 0
43.RD Oxidizing Oases - South Africa $17,718 - 0
45.164 Promotion of the Humanities_public Programs $16,653 - 0
93.307 Minority Health and Health Disparities Research $16,156 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $15,020 Yes 0
47.RD Chico to Pology CO Nference 2020 $14,619 - 0
19.900 Aeeca/esf Pd Programs $14,072 - 0
47.RD Topography and Magma Pro Pertie $11,355 - 0
15.945 Cooperative Research and Training Programs ? Resources of the National Park System $11,037 - 0
10.559 Summer Food Service Program for Children $11,022 - 0
15.RD Modeling Effects of Wildfire $9,510 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $9,335 - 0
84.411 Investing in Innovation (i3) Fund $8,643 - 0
15.RD Post Fire Veg Recovery $8,141 - 0
47.RD Nsf: Rapid CO Llaborative Res $7,998 - 0
47.RD Dna-Based Assem Bly of Manufacturing $7,906 - 0
16.RD Human Remains Search - Faculty $7,723 - 0
16.RD Human Remains Search Parameter $7,440 - 0
92.324 Hicap Program 21/22 $7,219 - 0
14.218 Community Development Block Grants/entitlement Grants $6,401 - 0
17.259 Wia Youth Activities $5,684 - 0
10.326 Capacity Building for Non-Land Grant Colleges of Agriculture (nlgca) $5,266 - 0
84.299 Indian Education -- Special Programs for Indian Children $2,430 - 0
66.RD Resbl Biodgrdbl Slvnts Biodsl $2,166 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $1,690 - 0
15.RD Tech Assist-Water Dist 22-27 $1,483 - 0
45.RD Western Rural Copy Ed Research $1,199 - 0
15.904 Historic Preservation Fund Grants-in-Aid $1,000 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $804 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $504 Yes 0
47.RD Nsf Lsamp 21/22 $500 - 0
47.RD Nsf Digitization Tcn $341 - 0
92.324 Hicap Program 20/21 $104 - 0
93.778 Medical Assistance Program $24 - 0
94.016 Senior Companion Program $24 Yes 0
93.RD Nih - Micro Rna-375 and Crem $-1 - 0
15.RD Mercury Trans/tansport Wildfir $-552 - 0
93.053 Nutrition Services Incentive Program $-826 Yes 0
93.982 Mental Health Disaster Assistance and Emergency Mental Health $-928 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $-1,100 - 0

Contacts

Name Title Type
C4VMQLSU1LF4 Vance Kelly Auditee
5308986362 Robert Lacour 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 award activityof Chico State Enterprises (CSE) under programs of the federal government for the year ended June 30, 2022. Theinformation in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of CSE, it isnot intended to and does not present the financial position, changes in net assets, or cash flows of the CSE.Note 2 Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance wherein certain types of expendituresare not allowable or are limited as to reimbursement.Note 3 Indirect Cost RateCSE did not elect to use the 10% de minimis cost rate as covered in the Uniform Guidance 2.CFR.200.414 indirectcosts.Note 4 Additional Reporting ItemsPer CSEs agreement with the California Department of Aging (CDA), certain federally originated state pass throughfunds must be included for CDA program audit purposes. This information is reported on pp. 57-58. No other statefunding is included with the SEFA. De Minimis Rate Used: N Rate Explanation: CSE did not elect to use the 10% de minimis cost rate as covered in the Uniform Guidance 2.CFR.200.414 indirectcosts.

Finding Details

2022-001 Foster Grandparent Program ? ALN 94.011, Senior Companion Program ? ALN 94.016 Criteria: All recipients must complete AmeriCorps? National Service Criminal History Check (NSCHC) training every year. Each grant recipient must identify at minimum one staff person who has some responsibility for NSCHC compliance to fulfill this requirement on behalf of the grant recipient. The grant recipient must retain the certificate of completion and assign staff to retake the course annually prior to the expiration of the certificate. Grant recipients must save certificates of completion from each year as grant records. Condition: NSCHC training certificate of completion is not retained on file for the staff person responsible for completing the annual training. Cause: CSE did not have adequate policies and procedures to ensure an NSCHC training certificate of completion was retained. Effect: Failure to fulfill the NSCHC training could result in noncompliance for the programs. Questioned Costs: None Context: The one staff member who was responsible for fulfilling the NSCHC training was selected for audit. The test found that the staff member completed the training in-person, but an NSCHC training certificate of completion or other proof of attendance was not retained. Recommendation: CSE should implement policies and procedures to ensure annual NSCHC training certificates of completion are retained. Views of Responsible Officials: Management agrees with the audit finding and a response is included in the corrective action plan.
2022-002 Foster Grandparent Program ? ALN 94.011, Senior Companion Program ? ALN 94.016 Criteria: The NSCHC must be conducted, reviewed, and an eligibility determination made by the grant recipient or subrecipient based on the results of the NSCHC no later than the day before a person begins to work or serve on a NSCHC-required grant. The grant recipient must maintain adequate documentation of individual NSCHC grant records to include evidence that all required components (National Sex Offender Public Website (NSOPW), State(s), and FBI checks) were completed and on file (45 CFR ?2540.206). Condition: CSE did not have completed NSOPW documentation on file for two individuals before they began working or serving on the grant. Cause: CSE did not have adequate policies and procedures to ensure all required components were completed and retained before individuals began working or serving on the grant. Effect: The individuals working or serving on the grant may not have been eligible. Questioned Costs: None Context: A sample of 37 was selected for audit from a population of 58 staff members and volunteers. The test found two instances where there was no documentation of the required NSOPW check. Our sample was a statistically valid sample. Recommendation: We recommend implementing policies and procedures to ensure all required components of NSCHC are completed and retained before individuals begin working or serving on the grant. Views of Responsible Officials: Management agrees with the audit finding and a response is included in the corrective action plan.
2022-002 Foster Grandparent Program ? ALN 94.011, Senior Companion Program ? ALN 94.016 Criteria: The NSCHC must be conducted, reviewed, and an eligibility determination made by the grant recipient or subrecipient based on the results of the NSCHC no later than the day before a person begins to work or serve on a NSCHC-required grant. The grant recipient must maintain adequate documentation of individual NSCHC grant records to include evidence that all required components (National Sex Offender Public Website (NSOPW), State(s), and FBI checks) were completed and on file (45 CFR ?2540.206). Condition: CSE did not have completed NSOPW documentation on file for two individuals before they began working or serving on the grant. Cause: CSE did not have adequate policies and procedures to ensure all required components were completed and retained before individuals began working or serving on the grant. Effect: The individuals working or serving on the grant may not have been eligible. Questioned Costs: None Context: A sample of 37 was selected for audit from a population of 58 staff members and volunteers. The test found two instances where there was no documentation of the required NSOPW check. Our sample was a statistically valid sample. Recommendation: We recommend implementing policies and procedures to ensure all required components of NSCHC are completed and retained before individuals begin working or serving on the grant. Views of Responsible Officials: Management agrees with the audit finding and a response is included in the corrective action plan.
2022-001 Foster Grandparent Program ? ALN 94.011, Senior Companion Program ? ALN 94.016 Criteria: All recipients must complete AmeriCorps? National Service Criminal History Check (NSCHC) training every year. Each grant recipient must identify at minimum one staff person who has some responsibility for NSCHC compliance to fulfill this requirement on behalf of the grant recipient. The grant recipient must retain the certificate of completion and assign staff to retake the course annually prior to the expiration of the certificate. Grant recipients must save certificates of completion from each year as grant records. Condition: NSCHC training certificate of completion is not retained on file for the staff person responsible for completing the annual training. Cause: CSE did not have adequate policies and procedures to ensure an NSCHC training certificate of completion was retained. Effect: Failure to fulfill the NSCHC training could result in noncompliance for the programs. Questioned Costs: None Context: The one staff member who was responsible for fulfilling the NSCHC training was selected for audit. The test found that the staff member completed the training in-person, but an NSCHC training certificate of completion or other proof of attendance was not retained. Recommendation: CSE should implement policies and procedures to ensure annual NSCHC training certificates of completion are retained. Views of Responsible Officials: Management agrees with the audit finding and a response is included in the corrective action plan.
2022-001 Foster Grandparent Program ? ALN 94.011, Senior Companion Program ? ALN 94.016 Criteria: All recipients must complete AmeriCorps? National Service Criminal History Check (NSCHC) training every year. Each grant recipient must identify at minimum one staff person who has some responsibility for NSCHC compliance to fulfill this requirement on behalf of the grant recipient. The grant recipient must retain the certificate of completion and assign staff to retake the course annually prior to the expiration of the certificate. Grant recipients must save certificates of completion from each year as grant records. Condition: NSCHC training certificate of completion is not retained on file for the staff person responsible for completing the annual training. Cause: CSE did not have adequate policies and procedures to ensure an NSCHC training certificate of completion was retained. Effect: Failure to fulfill the NSCHC training could result in noncompliance for the programs. Questioned Costs: None Context: The one staff member who was responsible for fulfilling the NSCHC training was selected for audit. The test found that the staff member completed the training in-person, but an NSCHC training certificate of completion or other proof of attendance was not retained. Recommendation: CSE should implement policies and procedures to ensure annual NSCHC training certificates of completion are retained. Views of Responsible Officials: Management agrees with the audit finding and a response is included in the corrective action plan.
2022-002 Foster Grandparent Program ? ALN 94.011, Senior Companion Program ? ALN 94.016 Criteria: The NSCHC must be conducted, reviewed, and an eligibility determination made by the grant recipient or subrecipient based on the results of the NSCHC no later than the day before a person begins to work or serve on a NSCHC-required grant. The grant recipient must maintain adequate documentation of individual NSCHC grant records to include evidence that all required components (National Sex Offender Public Website (NSOPW), State(s), and FBI checks) were completed and on file (45 CFR ?2540.206). Condition: CSE did not have completed NSOPW documentation on file for two individuals before they began working or serving on the grant. Cause: CSE did not have adequate policies and procedures to ensure all required components were completed and retained before individuals began working or serving on the grant. Effect: The individuals working or serving on the grant may not have been eligible. Questioned Costs: None Context: A sample of 37 was selected for audit from a population of 58 staff members and volunteers. The test found two instances where there was no documentation of the required NSOPW check. Our sample was a statistically valid sample. Recommendation: We recommend implementing policies and procedures to ensure all required components of NSCHC are completed and retained before individuals begin working or serving on the grant. Views of Responsible Officials: Management agrees with the audit finding and a response is included in the corrective action plan.
2022-002 Foster Grandparent Program ? ALN 94.011, Senior Companion Program ? ALN 94.016 Criteria: The NSCHC must be conducted, reviewed, and an eligibility determination made by the grant recipient or subrecipient based on the results of the NSCHC no later than the day before a person begins to work or serve on a NSCHC-required grant. The grant recipient must maintain adequate documentation of individual NSCHC grant records to include evidence that all required components (National Sex Offender Public Website (NSOPW), State(s), and FBI checks) were completed and on file (45 CFR ?2540.206). Condition: CSE did not have completed NSOPW documentation on file for two individuals before they began working or serving on the grant. Cause: CSE did not have adequate policies and procedures to ensure all required components were completed and retained before individuals began working or serving on the grant. Effect: The individuals working or serving on the grant may not have been eligible. Questioned Costs: None Context: A sample of 37 was selected for audit from a population of 58 staff members and volunteers. The test found two instances where there was no documentation of the required NSOPW check. Our sample was a statistically valid sample. Recommendation: We recommend implementing policies and procedures to ensure all required components of NSCHC are completed and retained before individuals begin working or serving on the grant. Views of Responsible Officials: Management agrees with the audit finding and a response is included in the corrective action plan.
2022-001 Foster Grandparent Program ? ALN 94.011, Senior Companion Program ? ALN 94.016 Criteria: All recipients must complete AmeriCorps? National Service Criminal History Check (NSCHC) training every year. Each grant recipient must identify at minimum one staff person who has some responsibility for NSCHC compliance to fulfill this requirement on behalf of the grant recipient. The grant recipient must retain the certificate of completion and assign staff to retake the course annually prior to the expiration of the certificate. Grant recipients must save certificates of completion from each year as grant records. Condition: NSCHC training certificate of completion is not retained on file for the staff person responsible for completing the annual training. Cause: CSE did not have adequate policies and procedures to ensure an NSCHC training certificate of completion was retained. Effect: Failure to fulfill the NSCHC training could result in noncompliance for the programs. Questioned Costs: None Context: The one staff member who was responsible for fulfilling the NSCHC training was selected for audit. The test found that the staff member completed the training in-person, but an NSCHC training certificate of completion or other proof of attendance was not retained. Recommendation: CSE should implement policies and procedures to ensure annual NSCHC training certificates of completion are retained. Views of Responsible Officials: Management agrees with the audit finding and a response is included in the corrective action plan.