FAC Explorer

Finding 578930 (2022-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-11-27
Audit: 4237
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 fifth consecutive year.
  • Impacted Requirements: This violates the submission timeline outlined in 2 CFR Part 200, which mandates annual proposals within six months after the fiscal year ends.
  • Recommended Follow-Up: Create a checklist to track important reporting dates, ensuring timely submission of the indirect cost rate proposal.

Finding Text

As in 2018, 2019, 2020 and 2021, in fiscal year 2022, the Committee did not submit their indirect cost rate proposal by the required deadline of May 31, 2023, 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

  • 2478 2022-001
    Significant Deficiency Repeat
  • 2479 2022-002
    Significant Deficiency Repeat
  • 2480 2022-001
    Significant Deficiency Repeat
  • 2481 2022-002
    Significant Deficiency Repeat
  • 2482 2022-001
    Significant Deficiency Repeat
  • 2483 2022-002
    Significant Deficiency Repeat
  • 2484 2022-001
    Significant Deficiency Repeat
  • 2485 2022-002
    Significant Deficiency Repeat
  • 2486 2022-001
    Significant Deficiency Repeat
  • 2487 2022-002
    Significant Deficiency Repeat
  • 2488 2022-001
    Significant Deficiency Repeat
  • 2489 2022-002
    Significant Deficiency Repeat
  • 2490 2022-001
    Significant Deficiency Repeat
  • 2491 2022-002
    Significant Deficiency Repeat
  • 578920 2022-001
    Significant Deficiency Repeat
  • 578921 2022-002
    Significant Deficiency Repeat
  • 578922 2022-001
    Significant Deficiency Repeat
  • 578923 2022-002
    Significant Deficiency Repeat
  • 578924 2022-001
    Significant Deficiency Repeat
  • 578925 2022-002
    Significant Deficiency Repeat
  • 578926 2022-001
    Significant Deficiency Repeat
  • 578927 2022-002
    Significant Deficiency Repeat
  • 578928 2022-001
    Significant Deficiency Repeat
  • 578929 2022-002
    Significant Deficiency Repeat
  • 578931 2022-002
    Significant Deficiency Repeat
  • 578932 2022-001
    Significant Deficiency Repeat
  • 578933 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $8.64M
93.568 Low-Income Home Energy Assistance $931,213
10.558 Child and Adult Care Food Program $370,173
93.569 Community Services Block Grant $360,485
81.042 Weatherization Assistance for Low-Income Persons $303,444
93.499 Low Income Household Water Assistance Program $159,848