FAC Explorer

Audit 8909

FY End
2022-12-31
Total Expended
$1.43M
Findings
0
Programs
5
Organization: Oak Grove Institute Foundation, Inc. (CA)
Year: 2022 Accepted: 2023-12-29
Auditor: Harrington Group

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
93.658 Foster Care_title IV-E $689,423 Yes 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $391,457 - 0
93.778 Medical Assistance Program $199,431 Yes 0
10.555 National School Lunch Program $150,038 - 0
10.553 School Breakfast Program $4,309 - 0

Contacts

Name Title Type
L1TBXL1F7KM6 Fe Santiago Auditee
9516775599 Sean E. Cain Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Oak Grove Institute Foundation, Inc. (“the Foundation”), under the programs of the federal government, state, and local agencies, for the year ended December 31, 2022. The Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement. The Foundation did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
Title: Basis of Accounting Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Oak Grove Institute Foundation, Inc. (“the Foundation”), under the programs of the federal government, state, and local agencies, for the year ended December 31, 2022. The Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement. The Foundation did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Title: Basis of Accounting Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Oak Grove Institute Foundation, Inc. (“the Foundation”), under the programs of the federal government, state, and local agencies, for the year ended December 31, 2022. The Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement. The Foundation did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement.
Title: Basis of Accounting Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Oak Grove Institute Foundation, Inc. (“the Foundation”), under the programs of the federal government, state, and local agencies, for the year ended December 31, 2022. The Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement. The Foundation did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Foundation did not elect to use the 10% de minimis indirect cost rate allowed under the
Title: Basis of Accounting Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Oak Grove Institute Foundation, Inc. (“the Foundation”), under the programs of the federal government, state, and local agencies, for the year ended December 31, 2022. The Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement. The Foundation did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Uniform Guidance.
Title: Pass-through to Sub-recipients Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Oak Grove Institute Foundation, Inc. (“the Foundation”), under the programs of the federal government, state, and local agencies, for the year ended December 31, 2022. The Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement. The Foundation did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Foundation did not pass-through federal funding to any sub-recipients during the year ended
Title: Pass-through to Sub-recipients Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Oak Grove Institute Foundation, Inc. (“the Foundation”), under the programs of the federal government, state, and local agencies, for the year ended December 31, 2022. The Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement. The Foundation did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. December 31, 2022.
Title: Other Information Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Oak Grove Institute Foundation, Inc. (“the Foundation”), under the programs of the federal government, state, and local agencies, for the year ended December 31, 2022. The Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement. The Foundation did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Foundation did not receive federal insurance, loans, or non-cash assistance during the year
Title: Other Information Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Oak Grove Institute Foundation, Inc. (“the Foundation”), under the programs of the federal government, state, and local agencies, for the year ended December 31, 2022. The Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement. The Foundation did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. ended December 31, 2022 that are subject to Uniform Guidance requirements.