FAC Explorer

Finding 578909 (2021-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2023-11-27
Audit: 4236
Organization: Community Action Program Committee, Inc. (FL)
Auditor: Saltmarsh Cleaveland and Gund

AI Summary

  • Core Issue: The Committee failed to submit the indirect cost rate proposal by the required deadline for the fourth consecutive year.
  • Impacted Requirements: This violates the guidelines set by 2 CFR Part 200, which mandates annual submission within six months after the fiscal year ends.
  • Recommended Follow-Up: Implement a checklist to track important reporting and submission dates, ensuring timely compliance with all requirements.

Finding Text

As in 2018, 2019 and 2020, in fiscal year 2021, the Committee did not submit their indirect cost rate proposal by the required deadline of May 31, 2022, or by the date of audit completion. According to “A Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination no later than six months after the close of the fiscal year. We recommend that the Committee establish a checklist for significant reporting and submission dates, including the date for submission of the indirect cost rate proposal.

Categories

Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

  • 2458 2021-001
    Significant Deficiency Repeat
  • 2459 2021-002
    Significant Deficiency Repeat
  • 2460 2021-003
    Significant Deficiency Repeat
  • 2461 2021-004
    Significant Deficiency
  • 2462 2021-001
    Significant Deficiency Repeat
  • 2463 2021-002
    Significant Deficiency Repeat
  • 2464 2021-003
    Significant Deficiency Repeat
  • 2465 2021-004
    Significant Deficiency
  • 2466 2021-001
    Significant Deficiency Repeat
  • 2467 2021-002
    Significant Deficiency Repeat
  • 2468 2021-003
    Significant Deficiency Repeat
  • 2469 2021-004
    Significant Deficiency
  • 2470 2021-001
    Significant Deficiency Repeat
  • 2471 2021-002
    Significant Deficiency Repeat
  • 2472 2021-003
    Significant Deficiency Repeat
  • 2473 2021-004
    Significant Deficiency
  • 2474 2021-002
    Significant Deficiency Repeat
  • 2475 2021-003
    Significant Deficiency Repeat
  • 2476 2021-002
    Significant Deficiency Repeat
  • 2477 2021-003
    Significant Deficiency Repeat
  • 578900 2021-001
    Significant Deficiency Repeat
  • 578901 2021-002
    Significant Deficiency Repeat
  • 578902 2021-003
    Significant Deficiency Repeat
  • 578903 2021-004
    Significant Deficiency
  • 578904 2021-001
    Significant Deficiency Repeat
  • 578905 2021-002
    Significant Deficiency Repeat
  • 578906 2021-003
    Significant Deficiency Repeat
  • 578907 2021-004
    Significant Deficiency
  • 578908 2021-001
    Significant Deficiency Repeat
  • 578910 2021-003
    Significant Deficiency Repeat
  • 578911 2021-004
    Significant Deficiency
  • 578912 2021-001
    Significant Deficiency Repeat
  • 578913 2021-002
    Significant Deficiency Repeat
  • 578914 2021-003
    Significant Deficiency Repeat
  • 578915 2021-004
    Significant Deficiency
  • 578916 2021-002
    Significant Deficiency Repeat
  • 578917 2021-003
    Significant Deficiency Repeat
  • 578918 2021-002
    Significant Deficiency Repeat
  • 578919 2021-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $9.26M
93.568 Low-Income Home Energy Assistance $947,035
10.558 Child and Adult Care Food Program $316,707
93.569 Community Services Block Grant $240,301
81.042 Weatherization Assistance for Low-Income Persons $100,416