Audit 25808

FY End
2022-06-30
Total Expended
$1.07M
Findings
24
Programs
6
Year: 2022 Accepted: 2023-03-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
31458 2022-001 Material Weakness - P
31459 2022-002 Material Weakness - P
31460 2022-001 Material Weakness - P
31461 2022-002 Material Weakness - P
31462 2022-001 Material Weakness - P
31463 2022-002 Material Weakness - P
31464 2022-001 Material Weakness - P
31465 2022-002 Material Weakness - P
31466 2022-001 Material Weakness - P
31467 2022-002 Material Weakness - P
31468 2022-001 Material Weakness - P
31469 2022-002 Material Weakness - P
607900 2022-001 Material Weakness - P
607901 2022-002 Material Weakness - P
607902 2022-001 Material Weakness - P
607903 2022-002 Material Weakness - P
607904 2022-001 Material Weakness - P
607905 2022-002 Material Weakness - P
607906 2022-001 Material Weakness - P
607907 2022-002 Material Weakness - P
607908 2022-001 Material Weakness - P
607909 2022-002 Material Weakness - P
607910 2022-001 Material Weakness - P
607911 2022-002 Material Weakness - P

Contacts

Name Title Type
C4MKS1YDS2J3 Linda McNeil-Womack Auditee
7707569922 Rollie Munger Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 - Basis of PresentationThe accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Metro Community Ministries, Inc. under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Metro Community Ministries, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Metro Community Ministries, Inc.Note 2 - Summary of Significant Accounting PoliciesExpenditures 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Note 3 Indirect Cost RateMetro Community Ministries, Inc. has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

2022-001 Financial Close for Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
2022-002 Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
2022-001 Financial Close for Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
2022-002 Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
2022-001 Financial Close for Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
2022-002 Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
2022-001 Financial Close for Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
2022-002 Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
2022-001 Financial Close for Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
2022-002 Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
2022-001 Financial Close for Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
2022-002 Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
2022-001 Financial Close for Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
2022-002 Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
2022-001 Financial Close for Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
2022-002 Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
2022-001 Financial Close for Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
2022-002 Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
2022-001 Financial Close for Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
2022-002 Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
2022-001 Financial Close for Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
2022-002 Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
2022-001 Financial Close for Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
2022-002 Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.