FAC Explorer

Audit 8638

FY End
2023-03-31
Total Expended
$996,601
Findings
2
Programs
2
Organization: Saguache County Community Council, Inc. (CO)
Year: 2023 Accepted: 2023-12-28
Auditor: Green & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
6666 2023-003 Material Weakness - L
583108 2023-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.600 Head Start Cluster $934,264 Yes 1
10.558 Child and Adult Care Food Program $62,337 - 0

Contacts

Name Title Type
EVGKN24LA9J3 Andrew Masterson Auditee
7197543191 David Green Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1. Basis of Presentation The schedule of expenditures of federal awards is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore some amounts presented in this schedule may differ from amounts presented in the financial statement. Note 2. Summary of Significant 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 allowable or are limited as to reimbursement. Saguache County Community Council, Inc. did not pass through federal funds to subrecipients. De Minimis Rate Used: Y Rate Explanation: The de minimis cost rate was used.

Finding Details

Finding 2023-003
Finding 2023-003: Head Start CFDA No. 93.600 U.S. Department of Health and Human Services Compliance Requirement: Reporting Grant No.: 08CH011429-03-00 Type of finding: Internal Control (material weakness) and compliance (material noncompliance) Criteria: The receipt of federal funding requires timely submission of semi-annual and annual financial reports which accurately reflect expenditures charged to the federal program as well as receipts received and the recipient share of expenditures. Condition: Total Head Start grant expenditures, receipts, and recipient share of expenditures reported on the semiannual federal financial report (SF-425) were not reported timely. Cause: The Organization does not have a process to ensure the timely submission of semi-annual and annual financial reports prior to the grantor prior to the reporting deadline. Questioned Costs: $0 Effect: The Organization did not timely report Head Start grant expenditures, receipts, and recipient share of expenditures on the semi-annual SF-425. Recommendation: The Organization should develop a system of internal control over compliance including a review process to ensure compliance with reporting requirements. Repeat Finding: Yes Management Response: SCCC Board and Head Start Director will create a new procedure that will insure the timely submission of the SF-425’s and other Federal Reports. Procedure will include review of report by Fiscal board member and RSF(Accounting Firm) to insure accuracy.
Finding 2023-003
Finding 2023-003: Head Start CFDA No. 93.600 U.S. Department of Health and Human Services Compliance Requirement: Reporting Grant No.: 08CH011429-03-00 Type of finding: Internal Control (material weakness) and compliance (material noncompliance) Criteria: The receipt of federal funding requires timely submission of semi-annual and annual financial reports which accurately reflect expenditures charged to the federal program as well as receipts received and the recipient share of expenditures. Condition: Total Head Start grant expenditures, receipts, and recipient share of expenditures reported on the semiannual federal financial report (SF-425) were not reported timely. Cause: The Organization does not have a process to ensure the timely submission of semi-annual and annual financial reports prior to the grantor prior to the reporting deadline. Questioned Costs: $0 Effect: The Organization did not timely report Head Start grant expenditures, receipts, and recipient share of expenditures on the semi-annual SF-425. Recommendation: The Organization should develop a system of internal control over compliance including a review process to ensure compliance with reporting requirements. Repeat Finding: Yes Management Response: SCCC Board and Head Start Director will create a new procedure that will insure the timely submission of the SF-425’s and other Federal Reports. Procedure will include review of report by Fiscal board member and RSF(Accounting Firm) to insure accuracy.