Audit 311253

FY End
2023-09-30
Total Expended
$1.28M
Findings
14
Programs
4

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
404867 2023-002 - Yes M
404868 2023-002 - Yes M
404869 2023-002 - Yes M
404870 2023-002 - Yes M
404871 2023-002 - Yes M
404872 2023-002 - Yes M
404873 2023-002 - Yes M
981309 2023-002 - Yes M
981310 2023-002 - Yes M
981311 2023-002 - Yes M
981312 2023-002 - Yes M
981313 2023-002 - Yes M
981314 2023-002 - Yes M
981315 2023-002 - Yes M

Programs

ALN Program Spent Major Findings
81.042 Weatherization Assistance for Low-Income Persons $162,750 - 0
93.600 Head Start $70,300 - 0
93.569 Community Services Block Grant $10,000 Yes 1
81.041 State Energy Program $9,140 - 0

Contacts

Name Title Type
J8N8F5YVHS88 Amanda Ewing Auditee
4059491495 Sue Talkington Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 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 Nonprofit Organization, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal and State Awards includes the federal grant activity of Oklahoma Association of Community Actions Agencies, Inc. ("the Association") and is presented on the accrual basis of accounting. 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 the Association, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the Association.
Title: NOTE 2 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 Nonprofit Organization, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Association has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2023. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2023, the Association established a timeline for monitoring and chose one month during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow up to ensure that each subrecipient provided support. The Association also did not perform proper review of the provided support. Recommendations: We recommend that the Association develop policies and procedures over the monitoring process. This should include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This should also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will develop policies and procedures over the monitoring process. This will include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This will also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation.
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2023. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2023, the Association established a timeline for monitoring and chose one month during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow up to ensure that each subrecipient provided support. The Association also did not perform proper review of the provided support. Recommendations: We recommend that the Association develop policies and procedures over the monitoring process. This should include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This should also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will develop policies and procedures over the monitoring process. This will include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This will also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation.
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2023. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2023, the Association established a timeline for monitoring and chose one month during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow up to ensure that each subrecipient provided support. The Association also did not perform proper review of the provided support. Recommendations: We recommend that the Association develop policies and procedures over the monitoring process. This should include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This should also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will develop policies and procedures over the monitoring process. This will include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This will also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation.
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2023. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2023, the Association established a timeline for monitoring and chose one month during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow up to ensure that each subrecipient provided support. The Association also did not perform proper review of the provided support. Recommendations: We recommend that the Association develop policies and procedures over the monitoring process. This should include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This should also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will develop policies and procedures over the monitoring process. This will include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This will also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation.
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2023. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2023, the Association established a timeline for monitoring and chose one month during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow up to ensure that each subrecipient provided support. The Association also did not perform proper review of the provided support. Recommendations: We recommend that the Association develop policies and procedures over the monitoring process. This should include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This should also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will develop policies and procedures over the monitoring process. This will include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This will also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation.
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2023. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2023, the Association established a timeline for monitoring and chose one month during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow up to ensure that each subrecipient provided support. The Association also did not perform proper review of the provided support. Recommendations: We recommend that the Association develop policies and procedures over the monitoring process. This should include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This should also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will develop policies and procedures over the monitoring process. This will include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This will also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation.
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2023. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2023, the Association established a timeline for monitoring and chose one month during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow up to ensure that each subrecipient provided support. The Association also did not perform proper review of the provided support. Recommendations: We recommend that the Association develop policies and procedures over the monitoring process. This should include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This should also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will develop policies and procedures over the monitoring process. This will include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This will also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation.
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2023. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2023, the Association established a timeline for monitoring and chose one month during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow up to ensure that each subrecipient provided support. The Association also did not perform proper review of the provided support. Recommendations: We recommend that the Association develop policies and procedures over the monitoring process. This should include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This should also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will develop policies and procedures over the monitoring process. This will include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This will also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation.
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2023. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2023, the Association established a timeline for monitoring and chose one month during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow up to ensure that each subrecipient provided support. The Association also did not perform proper review of the provided support. Recommendations: We recommend that the Association develop policies and procedures over the monitoring process. This should include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This should also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will develop policies and procedures over the monitoring process. This will include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This will also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation.
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2023. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2023, the Association established a timeline for monitoring and chose one month during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow up to ensure that each subrecipient provided support. The Association also did not perform proper review of the provided support. Recommendations: We recommend that the Association develop policies and procedures over the monitoring process. This should include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This should also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will develop policies and procedures over the monitoring process. This will include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This will also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation.
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2023. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2023, the Association established a timeline for monitoring and chose one month during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow up to ensure that each subrecipient provided support. The Association also did not perform proper review of the provided support. Recommendations: We recommend that the Association develop policies and procedures over the monitoring process. This should include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This should also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will develop policies and procedures over the monitoring process. This will include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This will also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation.
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2023. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2023, the Association established a timeline for monitoring and chose one month during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow up to ensure that each subrecipient provided support. The Association also did not perform proper review of the provided support. Recommendations: We recommend that the Association develop policies and procedures over the monitoring process. This should include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This should also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will develop policies and procedures over the monitoring process. This will include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This will also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation.
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2023. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2023, the Association established a timeline for monitoring and chose one month during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow up to ensure that each subrecipient provided support. The Association also did not perform proper review of the provided support. Recommendations: We recommend that the Association develop policies and procedures over the monitoring process. This should include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This should also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will develop policies and procedures over the monitoring process. This will include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This will also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation.
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2023. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2023, the Association established a timeline for monitoring and chose one month during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow up to ensure that each subrecipient provided support. The Association also did not perform proper review of the provided support. Recommendations: We recommend that the Association develop policies and procedures over the monitoring process. This should include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This should also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will develop policies and procedures over the monitoring process. This will include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This will also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation.