FAC Explorer

Finding 570820 (2023-002)

Significant Deficiency Repeat Finding
Requirement
ABEGHLM
Questioned Costs
-
Year
2023
Accepted
2025-07-09
Audit: 361764
Organization: Folsom Cordova Community Partnership (CA)
Auditor: Nicholson & Olson CPAS

AI Summary

  • Core Issue: The Schedule of Federal Expenditures was inaccurate due to the inclusion of non-federal programs and exclusion of federal programs.
  • Impacted Requirements: Compliance with Uniform Guidance for reporting federal awards is at risk, which may affect future funding.
  • Recommended Follow-Up: Confirm details with grantors regarding expenditures, federal funding portions, Assistance Listing numbers, and amounts owed.

Finding Text

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

Categories

Reporting

Other Findings in this Audit

  • 570816 2023-002
    Significant Deficiency Repeat
  • 570817 2023-002
    Significant Deficiency Repeat
  • 570818 2023-002
    Significant Deficiency Repeat
  • 570819 2023-002
    Significant Deficiency Repeat
  • 570821 2023-002
    Significant Deficiency Repeat
  • 570822 2023-002
    Significant Deficiency Repeat
  • 570823 2023-002
    Significant Deficiency Repeat
  • 570824 2023-002
    Significant Deficiency Repeat
  • 570825 2023-003
    Significant Deficiency Repeat
  • 570826 2023-003
    Significant Deficiency Repeat
  • 570827 2023-003
    Significant Deficiency Repeat
  • 570828 2023-003
    Significant Deficiency Repeat
  • 570829 2023-003
    Significant Deficiency Repeat
  • 570830 2023-003
    Significant Deficiency Repeat
  • 570831 2023-003
    Significant Deficiency Repeat
  • 570832 2023-003
    Significant Deficiency Repeat
  • 570833 2023-003
    Significant Deficiency Repeat
  • 570834 2023-004
    Significant Deficiency Repeat
  • 570835 2023-004
    Significant Deficiency Repeat
  • 570836 2023-004
    Significant Deficiency Repeat
  • 570837 2023-004
    Significant Deficiency Repeat
  • 570838 2023-004
    Significant Deficiency Repeat
  • 570839 2023-004
    Significant Deficiency Repeat
  • 570840 2023-004
    Significant Deficiency Repeat
  • 570841 2023-004
    Significant Deficiency Repeat
  • 570842 2023-004
    Significant Deficiency Repeat
  • 1147258 2023-002
    Significant Deficiency Repeat
  • 1147259 2023-002
    Significant Deficiency Repeat
  • 1147260 2023-002
    Significant Deficiency Repeat
  • 1147261 2023-002
    Significant Deficiency Repeat
  • 1147262 2023-002
    Significant Deficiency Repeat
  • 1147263 2023-002
    Significant Deficiency Repeat
  • 1147264 2023-002
    Significant Deficiency Repeat
  • 1147265 2023-002
    Significant Deficiency Repeat
  • 1147266 2023-002
    Significant Deficiency Repeat
  • 1147267 2023-003
    Significant Deficiency Repeat
  • 1147268 2023-003
    Significant Deficiency Repeat
  • 1147269 2023-003
    Significant Deficiency Repeat
  • 1147270 2023-003
    Significant Deficiency Repeat
  • 1147271 2023-003
    Significant Deficiency Repeat
  • 1147272 2023-003
    Significant Deficiency Repeat
  • 1147273 2023-003
    Significant Deficiency Repeat
  • 1147274 2023-003
    Significant Deficiency Repeat
  • 1147275 2023-003
    Significant Deficiency Repeat
  • 1147276 2023-004
    Significant Deficiency Repeat
  • 1147277 2023-004
    Significant Deficiency Repeat
  • 1147278 2023-004
    Significant Deficiency Repeat
  • 1147279 2023-004
    Significant Deficiency Repeat
  • 1147280 2023-004
    Significant Deficiency Repeat
  • 1147281 2023-004
    Significant Deficiency Repeat
  • 1147282 2023-004
    Significant Deficiency Repeat
  • 1147283 2023-004
    Significant Deficiency Repeat
  • 1147284 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $127,544
17.258 Wioa Adult Program $64,507
17.259 Wioa Youth Activities $57,368
17.278 Wioa Dislocated Worker Formula Grants $51,137
93.268 Immunization Cooperative Agreements $40,408
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $13,913
21.027 Coronavirus State and Local Fiscal Recovery Funds $11,805
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $8,513
93.569 Community Services Block Grant $3,693
14.218 Community Development Block Grants/entitlement Grants $88