FAC Explorer

Finding 10320 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-01-26
Audit: 13968
Organization: Chicano Federation of San Diego County, Inc. (CA)
Auditor: West Rhode and Roberts

AI Summary

  • Core Issue: The year-end fiscal report for Barrio Center CSPP did not match the internal profit and loss statement or claims.
  • Impacted Requirements: Fiscal reports must align with internal records and claims as per California Department of Education standards.
  • Recommended Follow-Up: Conduct a thorough review of fiscal reporting processes to ensure accuracy in future submissions.

Finding Text

Programs: Barrio Center CSPP Condition: During the current year, the yearend fiscal report that was submitted to the California Department of Education did not agree with the claims and internal profit and loss statement for each program. Criteria: The fiscal report has to agree with the internal profit and loss statement and claims. Cause: The error was caused due to adjustments made to claims and general ledger that did not get captured in the fiscal report. Effect: Revenue and expense reporting to the California Department of Education was incorrect. Questioned Costs – There were no questioned costs. Recommendation – We recommend that the fiscal reporting be reviewed more closely to ensure costs reported agree with claims and internal records of the Federation. Views of the responsible official and planned corrective action: The Federation agrees with the finding and will adhere to the planned corrective action plan shown on page 49.

Corrective Action Plan

The Fiscal Reports are prepared by the Senior Accounting Specialist. The Staff Accountant will prepare a reconciliation of the Fiscal Reports to the internal profit and loss statements. The Director of Accounting will review and approve the reconciliations of the Fiscal Reports to the internal profit and loss statements. The anticipated completion date is February 1, 2024

Categories

Reporting

Other Findings in this Audit

  • 10305 2023-001
    Significant Deficiency
  • 10306 2023-001
    Significant Deficiency
  • 10307 2023-001
    Significant Deficiency
  • 10308 2023-001
    Significant Deficiency
  • 10309 2023-001
    Significant Deficiency
  • 10310 2023-001
    Significant Deficiency
  • 10311 2023-003
    Significant Deficiency
  • 10312 2023-003
    Significant Deficiency
  • 10313 2023-003
    Significant Deficiency
  • 10314 2023-003
    Significant Deficiency
  • 10315 2023-003
    Significant Deficiency
  • 10316 2023-003
    Significant Deficiency
  • 10317 2023-001
    Significant Deficiency
  • 10318 2023-003
    Significant Deficiency
  • 10319 2023-001
    Significant Deficiency
  • 10321 2023-003
    Significant Deficiency
  • 586747 2023-001
    Significant Deficiency
  • 586748 2023-001
    Significant Deficiency
  • 586749 2023-001
    Significant Deficiency
  • 586750 2023-001
    Significant Deficiency
  • 586751 2023-001
    Significant Deficiency
  • 586752 2023-001
    Significant Deficiency
  • 586753 2023-003
    Significant Deficiency
  • 586754 2023-003
    Significant Deficiency
  • 586755 2023-003
    Significant Deficiency
  • 586756 2023-003
    Significant Deficiency
  • 586757 2023-003
    Significant Deficiency
  • 586758 2023-003
    Significant Deficiency
  • 586759 2023-001
    Significant Deficiency
  • 586760 2023-003
    Significant Deficiency
  • 586761 2023-001
    Significant Deficiency
  • 586762 2023-002
    Significant Deficiency
  • 586763 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
00.U02 Family Child Care Programs $3.95M
00.U03 Barrio Center Cspp $997,525
00.U01 Family Child Care Programs $376,400
14.218 Community Development Block Grant $244,180
93.600 Head Start $134,917
10.558 Child and Adult Care Food Program $37,507