FAC Explorer

Finding 553763 (2024-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-04-01
Audit: 352353
Organization: Family Service Agency of Santa Barbara (CA)
Auditor: McGowan Guntermann

AI Summary

  • Issue: The Agency submitted two SF-425 reports late, violating grant requirements.
  • Impacted Requirements: Timely submission of financial reports is mandated by the Healthy Marriage Promotion and Responsible Fatherhood Grants.
  • Follow-Up: Implement stronger internal controls to ensure all reports are submitted on time and maintain documentation for compliance.

Finding Text

Criteria The Healthy Marriage Promotion and Responsible Fatherhood Grants require submission of financial reporting (SF-425 reports) within specified time frames. Condition During the course of our audit, we reviewed six SF-425 reports related to 93.086. Of these, we noted the Agency had submitted two annual SF-425 reports after the required due dates. Cause The Agency has not implemented sufficient internal control policies to adhere to the requirements of Uniform Guidance. Repeat Finding No. Effect Noncompliance may impact future funding from federal and state awarding agencies. Recommendation We recommend the Agency establish and maintain effective internal control over Federal Awards in order to ensure timely submission of all federal reports by the required deadlines. Additionally, we recommend management maintain documentation to show timely submission of each required report.

Corrective Action Plan

Management Response and Corrective Action Plan We agree with this finding. While reports were approved by funding agencies, we have educated the staff responsible for submitting the reports on the required due dates. Contact person(s) responsible for the corrective action: Lisa Brabo, Chief Executive Officer, lbrabo@fsacares.org Jaime Kuczkowski, Chief Financial Officer, jaime@balancefm.com Anticipated Completion Date: Education and documentation on the above have already started and will be completed by April 1, 2025.

Categories

Reporting

Other Findings in this Audit

  • 553762 2024-001
    Significant Deficiency
  • 553764 2024-004
    Significant Deficiency Repeat
  • 553765 2024-001
    Significant Deficiency
  • 553766 2024-001
    Significant Deficiency
  • 553767 2024-004
    Significant Deficiency Repeat
  • 553768 2024-001
    Significant Deficiency
  • 553769 2024-002
    Significant Deficiency
  • 553770 2024-004
    Significant Deficiency Repeat
  • 553771 2024-001
    Significant Deficiency
  • 553772 2024-001
    Significant Deficiency
  • 553773 2024-004
    Significant Deficiency Repeat
  • 553774 2024-001
    Significant Deficiency
  • 553775 2024-003
    Significant Deficiency Repeat
  • 553776 2024-004
    Significant Deficiency Repeat
  • 1130204 2024-001
    Significant Deficiency
  • 1130205 2024-002
    Significant Deficiency
  • 1130206 2024-004
    Significant Deficiency Repeat
  • 1130207 2024-001
    Significant Deficiency
  • 1130208 2024-001
    Significant Deficiency
  • 1130209 2024-004
    Significant Deficiency Repeat
  • 1130210 2024-001
    Significant Deficiency
  • 1130211 2024-002
    Significant Deficiency
  • 1130212 2024-004
    Significant Deficiency Repeat
  • 1130213 2024-001
    Significant Deficiency
  • 1130214 2024-001
    Significant Deficiency
  • 1130215 2024-004
    Significant Deficiency Repeat
  • 1130216 2024-001
    Significant Deficiency
  • 1130217 2024-003
    Significant Deficiency Repeat
  • 1130218 2024-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
16.839 Stop School Violence $437,932
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $252,611
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $154,820
93.959 Block Grants for Prevention and Treatment of Substance Abuse $132,429
16.575 Crime Victim Assistance $107,230
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $81,691
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $47,688
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $41,373
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $40,284
14.218 Community Development Block Grants/entitlement Grants $26,406
93.747 Elder Abuse Prevention Interventions Program $8,663
93.958 Block Grants for Community Mental Health Services $5,240
93.052 National Family Caregiver Support, Title Iii, Part E $3,236