FAC Explorer

Audit 9356

FY End
2023-06-30
Total Expended
$3.13M
Findings
6
Programs
2
Organization: Child Care Resource Center Inc. (OH)
Year: 2023 Accepted: 2024-01-03
Auditor: Barnes Wendling CPAS INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7199 2023-001 Significant Deficiency - B
7200 2023-001 Significant Deficiency - B
7201 2023-001 Significant Deficiency - B
583641 2023-001 Significant Deficiency - B
583642 2023-001 Significant Deficiency - B
583643 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $1.51M - 0
93.575 Child Care and Development Block Grant $690,404 Yes 1

Contacts

Name Title Type
K96YN87N6MN6 Jennifer Dodge Auditee
4402420413 Laurie Gatten Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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. Pass-through entity identifying numbers are presented where available. The Organization has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Child Care Resource Center, Inc. (the Organization) and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the 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 Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.

Finding Details

Finding 2023-001
Federal Agency: United States Department of Health and Human Services CFDA Number(s): 93.575 Program Name(s): Child Care and Development Block Grant Criteria or specific requirement: The Code of Federal Regulations 200.423 states: Costs of alcoholic beverages are unallowable. Context and Condition: During our testing of disbursements, we noted 1 of the 40 disbursements sampled pertained to monthly credit card disbursements with transactions including the cost of alcoholic beverages allocated to the Federal programs. Questioned Costs: None noted Cause and Effect: Program personnel did not adhere to the Code of Federal Regulations for ensuring alcoholic beverages are not charged to a federal program. Failure to follow federal regulations is noncompliance and may result in a loss of federal funding. Recommendation: We recommend the Organization's management review the requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Finding 2023-001
Federal Agency: United States Department of Health and Human Services CFDA Number(s): 93.575 Program Name(s): Child Care and Development Block Grant Criteria or specific requirement: The Code of Federal Regulations 200.423 states: Costs of alcoholic beverages are unallowable. Context and Condition: During our testing of disbursements, we noted 1 of the 40 disbursements sampled pertained to monthly credit card disbursements with transactions including the cost of alcoholic beverages allocated to the Federal programs. Questioned Costs: None noted Cause and Effect: Program personnel did not adhere to the Code of Federal Regulations for ensuring alcoholic beverages are not charged to a federal program. Failure to follow federal regulations is noncompliance and may result in a loss of federal funding. Recommendation: We recommend the Organization's management review the requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Finding 2023-001
Federal Agency: United States Department of Health and Human Services CFDA Number(s): 93.575 Program Name(s): Child Care and Development Block Grant Criteria or specific requirement: The Code of Federal Regulations 200.423 states: Costs of alcoholic beverages are unallowable. Context and Condition: During our testing of disbursements, we noted 1 of the 40 disbursements sampled pertained to monthly credit card disbursements with transactions including the cost of alcoholic beverages allocated to the Federal programs. Questioned Costs: None noted Cause and Effect: Program personnel did not adhere to the Code of Federal Regulations for ensuring alcoholic beverages are not charged to a federal program. Failure to follow federal regulations is noncompliance and may result in a loss of federal funding. Recommendation: We recommend the Organization's management review the requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Finding 2023-001
Federal Agency: United States Department of Health and Human Services CFDA Number(s): 93.575 Program Name(s): Child Care and Development Block Grant Criteria or specific requirement: The Code of Federal Regulations 200.423 states: Costs of alcoholic beverages are unallowable. Context and Condition: During our testing of disbursements, we noted 1 of the 40 disbursements sampled pertained to monthly credit card disbursements with transactions including the cost of alcoholic beverages allocated to the Federal programs. Questioned Costs: None noted Cause and Effect: Program personnel did not adhere to the Code of Federal Regulations for ensuring alcoholic beverages are not charged to a federal program. Failure to follow federal regulations is noncompliance and may result in a loss of federal funding. Recommendation: We recommend the Organization's management review the requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Finding 2023-001
Federal Agency: United States Department of Health and Human Services CFDA Number(s): 93.575 Program Name(s): Child Care and Development Block Grant Criteria or specific requirement: The Code of Federal Regulations 200.423 states: Costs of alcoholic beverages are unallowable. Context and Condition: During our testing of disbursements, we noted 1 of the 40 disbursements sampled pertained to monthly credit card disbursements with transactions including the cost of alcoholic beverages allocated to the Federal programs. Questioned Costs: None noted Cause and Effect: Program personnel did not adhere to the Code of Federal Regulations for ensuring alcoholic beverages are not charged to a federal program. Failure to follow federal regulations is noncompliance and may result in a loss of federal funding. Recommendation: We recommend the Organization's management review the requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Finding 2023-001
Federal Agency: United States Department of Health and Human Services CFDA Number(s): 93.575 Program Name(s): Child Care and Development Block Grant Criteria or specific requirement: The Code of Federal Regulations 200.423 states: Costs of alcoholic beverages are unallowable. Context and Condition: During our testing of disbursements, we noted 1 of the 40 disbursements sampled pertained to monthly credit card disbursements with transactions including the cost of alcoholic beverages allocated to the Federal programs. Questioned Costs: None noted Cause and Effect: Program personnel did not adhere to the Code of Federal Regulations for ensuring alcoholic beverages are not charged to a federal program. Failure to follow federal regulations is noncompliance and may result in a loss of federal funding. Recommendation: We recommend the Organization's management review the requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.