Finding 620036 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2022-11-28

AI Summary

  • Core Issue: The Organization reported incorrect waived family fee revenue, overstating it by $3,774.
  • Impacted Requirements: Accurate financial reporting is mandated by the CCTR-1057 grant agreement.
  • Recommended Follow-Up: Provide training on financial reporting and conduct internal reviews to ensure compliance with grant policies.

Finding Text

Child Care Development Fund, California Department of Education Federal Assistance listing #93.596 Contract No. CCTR-0052. Condition: The Organization inaccurately reported waived family fee revenue of $34,139 under contract CCTR-1057 for the period of October 1, 2021 through December 31, 2021. However, the correct waived family fee revenue amount for the period was $30,365 resulting in an overstatement of $3,774. Criteria: Per the CCTR-1057 grant agreement administered by the California Department of Social Services, the Organization is required to accurately report financial activity for the quarter. Cause: Lack of training and internal review related to the financial reporting process. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should provide additional training related to proper financial reporting. Additionally, management should perform an internal review over the programs financial reports to verify that the policies and procedures set forth in the grant agreement are followed.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $3.03M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.39M
93.600 Head Start $670,559
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $435,206
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $321,855
14.218 Community Development Block Grants/entitlement Grants $209,872
93.575 Child Care and Development Block Grant $145,952
10.565 Commodity Supplemental Food Program $124,858
93.568 Low-Income Home Energy Assistance $123,664
14.267 Continuum of Care Program $110,128
97.024 Emergency Food and Shelter National Board Program $101,598
21.023 Emergency Rental Assistance Program $80,064
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $61,140
14.231 Emergency Solutions Grant Program $60,633
10.568 Emergency Food Assistance Program (administrative Costs) $51,865
10.558 Child and Adult Care Food Program $33,138
93.569 Community Services Block Grant $28,250
84.412 Race to the Top ? Early Learning Challenge $13,167
10.576 Senior Farmers Market Nutrition Program $5,929
93.590 Community-Based Child Abuse Prevention Grants $3,823