FAC Explorer

Audit 316660

FY End
2023-12-31
Total Expended
$759,091
Findings
34
Programs
6
Organization: Arbor Place INC (WI)
Year: 2023 Accepted: 2024-08-05
Auditor: Abdo

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
480465 2023-001 Material Weakness - A
480466 2023-001 Material Weakness - A
480467 2023-001 Material Weakness - A
480468 2023-001 Material Weakness - A
480469 2023-001 Material Weakness - A
480470 2023-001 Material Weakness - A
480471 2023-001 Material Weakness - A
480472 2023-001 Material Weakness - A
480473 2023-001 Material Weakness - A
480474 2023-001 Material Weakness - A
480475 2023-001 Material Weakness - A
480476 2023-001 Material Weakness - A
480477 2023-001 Material Weakness - A
480478 2023-001 Material Weakness - A
480479 2023-001 Material Weakness - A
480480 2023-001 Material Weakness - A
480481 2023-001 Material Weakness - A
1056907 2023-001 Material Weakness - A
1056908 2023-001 Material Weakness - A
1056909 2023-001 Material Weakness - A
1056910 2023-001 Material Weakness - A
1056911 2023-001 Material Weakness - A
1056912 2023-001 Material Weakness - A
1056913 2023-001 Material Weakness - A
1056914 2023-001 Material Weakness - A
1056915 2023-001 Material Weakness - A
1056916 2023-001 Material Weakness - A
1056917 2023-001 Material Weakness - A
1056918 2023-001 Material Weakness - A
1056919 2023-001 Material Weakness - A
1056920 2023-001 Material Weakness - A
1056921 2023-001 Material Weakness - A
1056922 2023-001 Material Weakness - A
1056923 2023-001 Material Weakness - A

Programs

ALN Program Spent Major Findings
93.276 Drug-Free Communities Support Program Grants $126,690 - 0
93.788 Opioid Str $68,273 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $19,002 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,313 Yes 1
93.667 Social Services Block Grant $326 - 0
93.558 Temporary Assistance for Needy Families $174 - 0

Contacts

Name Title Type
V8MYR7LSUJQ6 Aaron Kauffmann Auditee
7152354537 Jack Abdo Auditor
No contacts on file

Notes to SEFA

Title: Pass-through Entity Identifying Numbers Accounting Policies: The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of Arbor Place, Inc. (the Organization) and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirement of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Expenditures reported on this 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. De Minimis Rate Used: Y Rate Explanation: During the year ended December 31, 2023, the Organization did elect to use the 10% de minimis indirect cost rate for the Organization’s federal Drug Free Communities grant award, Brighter Futures and State Opioid Research grants funded by Dunn County, AHW Maternal Health grant funded by the Medical College of Wisconsin, and Workforce Development Technical Assistance grant funded by Wisconsin DHS. Pass-through entity identifying numbers are presented where available.
Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of Arbor Place, Inc. (the Organization) and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirement of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Expenditures reported on this 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. De Minimis Rate Used: Y Rate Explanation: During the year ended December 31, 2023, the Organization did elect to use the 10% de minimis indirect cost rate for the Organization’s federal Drug Free Communities grant award, Brighter Futures and State Opioid Research grants funded by Dunn County, AHW Maternal Health grant funded by the Medical College of Wisconsin, and Workforce Development Technical Assistance grant funded by Wisconsin DHS. No federal expenditures were provided to subrecipients.

Finding Details

Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.
Finding 2023-001
A material weakness relating to the Organization's compliance with the Uniform Guidance are reported in the Independent Auditor's Report on Compliance for Each Major Federal Program and Reporting on Internal Control over Compliance Required by the Department of Health Services Audit Guide. Finding 2023-001 is reported as a material weakness. Material Weakness in Internal Controls over Compliance. Condition: Management did not implement internal controls over reporting and review of allowable costs. It was noted while testing key controls over Arbor Place's financial records. Criteria: Arbor Place must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award per CFR § 200.303. These requirements detail the information that must be included in Arbor Place’s internal controls. Cause: Management did not design and implement internal controls to review financial records.