FAC Explorer

Audit 315643

FY End
2023-08-30
Total Expended
$2.22M
Findings
6
Programs
6
Organization: The Warren Center, Inc, (TX)
Year: 2023 Accepted: 2024-07-22
Auditor: Sutton Frost Cary

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479153 2023-001 Material Weakness - B
479154 2023-002 Significant Deficiency - B
479155 2023-003 Significant Deficiency - B
1055595 2023-001 Material Weakness - B
1055596 2023-002 Significant Deficiency - B
1055597 2023-003 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.181 Special Education-Grants for Infants and Families $1.39M Yes 2
93.498 Provider Relief Fund $223,945 Yes 1
84.027 Special Education_grants to States $218,880 - 0
93.558 Temporary Assistance for Needy Families $214,101 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $167,362 - 0
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $8,937 - 0

Contacts

Name Title Type
KFVERDF9WWD5 Brandy Lindsey Auditee
9724909055 Kim Crawford Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal and state awards (Schedule) includes the federal and state grant activity of The Warren Center (Organization) under programs of the federal and state governments for the year ended August 31, 2023. The information in the 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) and the Texas Grant Management Standards (TxGMS). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. 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 or the TxGMS, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate, and continues to use the cost allocation plan negotiated individually with its grantors, as applicable.

Finding Details

Finding 2023-001
Finding 2023-001: Allowable costs – material weakness in internal controls over compliance and compliance finding. Special Education - Grants for Infants and Families ALN 84.181 Early Childhood Intervention Services Criteria: The Organization’s internal control procedures over compliance specify that all employees maintain timesheets with hours that agree to the payroll register and support the amounts allocated to grant activities. Condition: During allowable cost testing for federal and state grants, for 2 of the 25 payroll transactions tested, the amount charged to the grant did not agree to the employee's timesheet. Cause: The Organization had turnover in the accounting department that resulted in oversight. Effect: The cumulative effect of the exceptions noted during tested resulted in the grants being overcharged by the Organization. Questioned Costs: None Recommendation: Management should ensure amounts charged to the grants agree to timesheets and payroll registers before the request for reimbursement is submitted. Management’s Response: See corrective action plan
Finding 2023-002
Finding 2023-002: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Special Education - Grants for Infants and Families ALN 84.181 Early Childhood Intervention Services Criteria: The Organization’s internal control procedures over compliance specify that all invoices and allocations are approved and agree to the amount allocated to grant activities. Condition: During allowable cost testing for federal and state grants, for 1 of the 25 invoices tested, the base amount used for allocation and charged to the grant did not agree to the invoice. Cause: There was human error when the amount was entered into the accounting software and, ultimately, an oversight due to turnover in personnel. Effect: The Organization's grant expenses were not fully documented in accordance with the internal control over compliance procedures. Questioned Costs: None Recommendation: Management should ensure amounts charged to the grants agree to invoices before the request for reimbursement is submitted. Management’s Response: See corrective action plan
Finding 2023-003
Finding 2023-003: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Provider Relief Fund (PRF) ALN 93.498. Criteria: The Organization’s internal control procedures over compliance specify that all invoices agree to the amount allocated to grant activities. Condition: During allowable cost testing, for 1 of the 25 invoices tested, the amount charged to the grant did not agree to the invoice. Cause: There was human error when the amount was entered into the accounting software and, ultimately, an oversight due to turnover in personnel. Effect: The effect of the exception noted during tested resulted in the grant being overcharged by the Organization. Questioned Costs: None. Recommendation: Management should ensure amounts charged to the grant agree to invoices before reporting. Management’s Response: See corrective action plan
Finding 2023-001
Finding 2023-001: Allowable costs – material weakness in internal controls over compliance and compliance finding. Special Education - Grants for Infants and Families ALN 84.181 Early Childhood Intervention Services Criteria: The Organization’s internal control procedures over compliance specify that all employees maintain timesheets with hours that agree to the payroll register and support the amounts allocated to grant activities. Condition: During allowable cost testing for federal and state grants, for 2 of the 25 payroll transactions tested, the amount charged to the grant did not agree to the employee's timesheet. Cause: The Organization had turnover in the accounting department that resulted in oversight. Effect: The cumulative effect of the exceptions noted during tested resulted in the grants being overcharged by the Organization. Questioned Costs: None Recommendation: Management should ensure amounts charged to the grants agree to timesheets and payroll registers before the request for reimbursement is submitted. Management’s Response: See corrective action plan
Finding 2023-002
Finding 2023-002: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Special Education - Grants for Infants and Families ALN 84.181 Early Childhood Intervention Services Criteria: The Organization’s internal control procedures over compliance specify that all invoices and allocations are approved and agree to the amount allocated to grant activities. Condition: During allowable cost testing for federal and state grants, for 1 of the 25 invoices tested, the base amount used for allocation and charged to the grant did not agree to the invoice. Cause: There was human error when the amount was entered into the accounting software and, ultimately, an oversight due to turnover in personnel. Effect: The Organization's grant expenses were not fully documented in accordance with the internal control over compliance procedures. Questioned Costs: None Recommendation: Management should ensure amounts charged to the grants agree to invoices before the request for reimbursement is submitted. Management’s Response: See corrective action plan
Finding 2023-003
Finding 2023-003: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Provider Relief Fund (PRF) ALN 93.498. Criteria: The Organization’s internal control procedures over compliance specify that all invoices agree to the amount allocated to grant activities. Condition: During allowable cost testing, for 1 of the 25 invoices tested, the amount charged to the grant did not agree to the invoice. Cause: There was human error when the amount was entered into the accounting software and, ultimately, an oversight due to turnover in personnel. Effect: The effect of the exception noted during tested resulted in the grant being overcharged by the Organization. Questioned Costs: None. Recommendation: Management should ensure amounts charged to the grant agree to invoices before reporting. Management’s Response: See corrective action plan