FAC Explorer

Audit 24841

FY End
2022-12-31
Total Expended
$10.44M
Findings
4
Programs
9
Organization: Western Idaho Community Action Partnership, Inc. (ID)
Year: 2022 Accepted: 2023-09-05
Auditor: Zwygart John & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
29097 2022-001 Material Weakness - A
29098 2022-001 Material Weakness - A
605539 2022-001 Material Weakness - A
605540 2022-001 Material Weakness - A

Programs

ALN Program Spent Major Findings
93.600 Head Start $7.90M Yes 1
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $791,475 - 0
93.568 Low-Income Home Energy Assistance $654,261 - 0
93.569 Community Services Block Grant $636,933 Yes 1
10.568 Emergency Food Assistance Program (administrative Costs) $169,334 - 0
10.558 Child and Adult Care Food Program $168,401 - 0
93.499 Low Income Household Water Assistance Program $89,561 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $22,003 - 0
97.024 Emergency Food and Shelter National Board Program $9,009 - 0

Contacts

Name Title Type
FQDMNMD7NVU1 Connie Kreps Auditee
2088632285 Jordan Zwygart Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Western Idaho Community Action Partnership, Inc.'s summary of significant accounting policies is presented in Note 1 in the Organizations basic financial statements. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001: Segregation of Duties Criteria: The Organization should design and implement internal controls to segregate the duties of recording, reconciliation, and disbursement of assets. Condition: During the year under audit it was noted that not all invoices were receiving an approval before checks were issued. Effect: This could cause expenses to be paid out of grants that are not appropriate for the grant. Cause: Internal controls over expenses were not followed consistently throughout the whole year. Recommendation: All invoices should be reviewed and approved by someone that does not input the invoices. Response: Management concurs with the finding.
Finding 2022-001
2022-001: Segregation of Duties Criteria: The Organization should design and implement internal controls to segregate the duties of recording, reconciliation, and disbursement of assets. Condition: During the year under audit it was noted that not all invoices were receiving an approval before checks were issued. Effect: This could cause expenses to be paid out of grants that are not appropriate for the grant. Cause: Internal controls over expenses were not followed consistently throughout the whole year. Recommendation: All invoices should be reviewed and approved by someone that does not input the invoices. Response: Management concurs with the finding.
Finding 2022-001
2022-001: Segregation of Duties Criteria: The Organization should design and implement internal controls to segregate the duties of recording, reconciliation, and disbursement of assets. Condition: During the year under audit it was noted that not all invoices were receiving an approval before checks were issued. Effect: This could cause expenses to be paid out of grants that are not appropriate for the grant. Cause: Internal controls over expenses were not followed consistently throughout the whole year. Recommendation: All invoices should be reviewed and approved by someone that does not input the invoices. Response: Management concurs with the finding.
Finding 2022-001
2022-001: Segregation of Duties Criteria: The Organization should design and implement internal controls to segregate the duties of recording, reconciliation, and disbursement of assets. Condition: During the year under audit it was noted that not all invoices were receiving an approval before checks were issued. Effect: This could cause expenses to be paid out of grants that are not appropriate for the grant. Cause: Internal controls over expenses were not followed consistently throughout the whole year. Recommendation: All invoices should be reviewed and approved by someone that does not input the invoices. Response: Management concurs with the finding.