Audit 12563

FY End
2021-08-31
Total Expended
$806,933
Findings
16
Programs
7
Organization: Women's Center of East Texas (TX)
Year: 2021 Accepted: 2024-01-19
Auditor: Henry and Peters

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
9188 2021-001 Material Weakness - B
9189 2021-001 Material Weakness - B
9190 2021-001 Material Weakness - B
9191 2021-003 Material Weakness - B
9192 2021-003 Material Weakness - B
9193 2021-002 Material Weakness - C
9194 2021-002 Material Weakness - C
9195 2021-002 Material Weakness - C
585630 2021-001 Material Weakness - B
585631 2021-001 Material Weakness - B
585632 2021-001 Material Weakness - B
585633 2021-003 Material Weakness - B
585634 2021-003 Material Weakness - B
585635 2021-002 Material Weakness - C
585636 2021-002 Material Weakness - C
585637 2021-002 Material Weakness - C

Contacts

Name Title Type
EH2EKTL4PJ49 Hollie Bruce Auditee
9032957846 Brynn Davis Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The SEFA was prepared in accordance with Government Auditing Standards issued by the Comptroller General of the United States. Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The center does not qualify to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.

Finding Details

The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistenly follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 10 out of 28 invoices tests did not have evidence of approval prior to payment. Further 1 out of 4 payroll periods tested did not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has a material weakness in internal control over financial reporting and the allowable cost compliance requirement.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistenly follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 10 out of 28 invoices tests did not have evidence of approval prior to payment. Further 1 out of 4 payroll periods tested did not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has a material weakness in internal control over financial reporting and the allowable cost compliance requirement.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistenly follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 10 out of 28 invoices tests did not have evidence of approval prior to payment. Further 1 out of 4 payroll periods tested did not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has a material weakness in internal control over financial reporting and the allowable cost compliance requirement.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 5 out of 28 invoies tested did not have evidence of approval prior to payment. Further, 1 out of 3 payroll periods tested di not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has material weakness in internal control over financail reporting and the allowance cost compliance requirement.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 5 out of 28 invoies tested did not have evidence of approval prior to payment. Further, 1 out of 3 payroll periods tested di not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has material weakness in internal control over financail reporting and the allowance cost compliance requirement.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over the submission of the reimbursement requests; however, they failed to consistenly follow and document internal controls over reimbursement requests. The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. The Center has a material weakness in internal control over the cash management requirement.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over the submission of the reimbursement requests; however, they failed to consistenly follow and document internal controls over reimbursement requests. The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. The Center has a material weakness in internal control over the cash management requirement.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over the submission of the reimbursement requests; however, they failed to consistenly follow and document internal controls over reimbursement requests. The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. The Center has a material weakness in internal control over the cash management requirement.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistenly follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 10 out of 28 invoices tests did not have evidence of approval prior to payment. Further 1 out of 4 payroll periods tested did not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has a material weakness in internal control over financial reporting and the allowable cost compliance requirement.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistenly follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 10 out of 28 invoices tests did not have evidence of approval prior to payment. Further 1 out of 4 payroll periods tested did not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has a material weakness in internal control over financial reporting and the allowable cost compliance requirement.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistenly follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 10 out of 28 invoices tests did not have evidence of approval prior to payment. Further 1 out of 4 payroll periods tested did not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has a material weakness in internal control over financial reporting and the allowable cost compliance requirement.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 5 out of 28 invoies tested did not have evidence of approval prior to payment. Further, 1 out of 3 payroll periods tested di not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has material weakness in internal control over financail reporting and the allowance cost compliance requirement.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 5 out of 28 invoies tested did not have evidence of approval prior to payment. Further, 1 out of 3 payroll periods tested di not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has material weakness in internal control over financail reporting and the allowance cost compliance requirement.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over the submission of the reimbursement requests; however, they failed to consistenly follow and document internal controls over reimbursement requests. The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. The Center has a material weakness in internal control over the cash management requirement.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over the submission of the reimbursement requests; however, they failed to consistenly follow and document internal controls over reimbursement requests. The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. The Center has a material weakness in internal control over the cash management requirement.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over the submission of the reimbursement requests; however, they failed to consistenly follow and document internal controls over reimbursement requests. The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. The Center has a material weakness in internal control over the cash management requirement.