FAC Explorer

Audit 307211

FY End
2023-06-30
Total Expended
$937,006
Findings
8
Programs
4
Organization: Charlotte Center for Legal Advocacy (NC)
Year: 2023 Accepted: 2024-05-24
Auditor: Foard and Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398492 2023-001 Material Weakness - A
398493 2023-001 Material Weakness - A
398494 2023-001 Material Weakness - A
398495 2023-001 Material Weakness - A
974934 2023-001 Material Weakness - A
974935 2023-001 Material Weakness - A
974936 2023-001 Material Weakness - A
974937 2023-001 Material Weakness - A

Programs

ALN Program Spent Major Findings
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $655,395 Yes 1
93.676 Unaccompanied Alien Children Program $184,506 - 1
21.008 Low Income Taxpayer Clinics $60,000 - 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $37,105 - 1

Contacts

Name Title Type
ZGHJDG3WN9H7 Kara Moskowitz Auditee
7043761600 Garrett Summers Auditor
No contacts on file

Notes to SEFA

Accounting Policies: GAAP De Minimis Rate Used: N Rate Explanation: not used

Finding Details

Finding 2023-001
Criteria: An organization’s financial statements should be fairly stated in all material respects. Condition: The Organization’s initial financial statements had various material errors. Cause: The Organization did not allocate adequate resources of qualified accounting personnel to the task of maintaining the accounting records of the Organization. Effect: The auditors identified several material misstatements in the initial financial records, which necessitated multiple adjusting journal entries to ensure the accuracy of the financial statements. Recommendation: Additional resources should be allocated to accounting so that the financial statements are materially correct.
Finding 2023-001
Criteria: An organization’s financial statements should be fairly stated in all material respects. Condition: The Organization’s initial financial statements had various material errors. Cause: The Organization did not allocate adequate resources of qualified accounting personnel to the task of maintaining the accounting records of the Organization. Effect: The auditors identified several material misstatements in the initial financial records, which necessitated multiple adjusting journal entries to ensure the accuracy of the financial statements. Recommendation: Additional resources should be allocated to accounting so that the financial statements are materially correct.
Finding 2023-001
Criteria: An organization’s financial statements should be fairly stated in all material respects. Condition: The Organization’s initial financial statements had various material errors. Cause: The Organization did not allocate adequate resources of qualified accounting personnel to the task of maintaining the accounting records of the Organization. Effect: The auditors identified several material misstatements in the initial financial records, which necessitated multiple adjusting journal entries to ensure the accuracy of the financial statements. Recommendation: Additional resources should be allocated to accounting so that the financial statements are materially correct.
Finding 2023-001
Criteria: An organization’s financial statements should be fairly stated in all material respects. Condition: The Organization’s initial financial statements had various material errors. Cause: The Organization did not allocate adequate resources of qualified accounting personnel to the task of maintaining the accounting records of the Organization. Effect: The auditors identified several material misstatements in the initial financial records, which necessitated multiple adjusting journal entries to ensure the accuracy of the financial statements. Recommendation: Additional resources should be allocated to accounting so that the financial statements are materially correct.
Finding 2023-001
Criteria: An organization’s financial statements should be fairly stated in all material respects. Condition: The Organization’s initial financial statements had various material errors. Cause: The Organization did not allocate adequate resources of qualified accounting personnel to the task of maintaining the accounting records of the Organization. Effect: The auditors identified several material misstatements in the initial financial records, which necessitated multiple adjusting journal entries to ensure the accuracy of the financial statements. Recommendation: Additional resources should be allocated to accounting so that the financial statements are materially correct.
Finding 2023-001
Criteria: An organization’s financial statements should be fairly stated in all material respects. Condition: The Organization’s initial financial statements had various material errors. Cause: The Organization did not allocate adequate resources of qualified accounting personnel to the task of maintaining the accounting records of the Organization. Effect: The auditors identified several material misstatements in the initial financial records, which necessitated multiple adjusting journal entries to ensure the accuracy of the financial statements. Recommendation: Additional resources should be allocated to accounting so that the financial statements are materially correct.
Finding 2023-001
Criteria: An organization’s financial statements should be fairly stated in all material respects. Condition: The Organization’s initial financial statements had various material errors. Cause: The Organization did not allocate adequate resources of qualified accounting personnel to the task of maintaining the accounting records of the Organization. Effect: The auditors identified several material misstatements in the initial financial records, which necessitated multiple adjusting journal entries to ensure the accuracy of the financial statements. Recommendation: Additional resources should be allocated to accounting so that the financial statements are materially correct.
Finding 2023-001
Criteria: An organization’s financial statements should be fairly stated in all material respects. Condition: The Organization’s initial financial statements had various material errors. Cause: The Organization did not allocate adequate resources of qualified accounting personnel to the task of maintaining the accounting records of the Organization. Effect: The auditors identified several material misstatements in the initial financial records, which necessitated multiple adjusting journal entries to ensure the accuracy of the financial statements. Recommendation: Additional resources should be allocated to accounting so that the financial statements are materially correct.