Audit 318088

FY End
2023-06-30
Total Expended
$2.22M
Findings
12
Programs
8
Year: 2023 Accepted: 2024-08-28

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
485339 2023-001 - Yes L
485340 2023-002 Material Weakness Yes N
485341 2023-001 - Yes L
485342 2023-002 Material Weakness Yes N
485343 2023-001 - Yes L
485344 2023-002 Material Weakness Yes N
1061781 2023-001 - Yes L
1061782 2023-002 Material Weakness Yes N
1061783 2023-001 - Yes L
1061784 2023-002 Material Weakness Yes N
1061785 2023-001 - Yes L
1061786 2023-002 Material Weakness Yes N

Contacts

Name Title Type
JA6MVA9E4SR3 Cheryl Finch Auditee
7572299332 Leslie Roberts Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. Property and equipment acquired with Head Start funds in excess of $5,000 are capitalized and depreciated over their estimated useful lives in accordance with GAAP. Such costs are recorded as expenditures on the schedule of expenditures of federal awards when acquired, in accordance with Federal regulation 2 CFR 225, Appendix B(15)(b)(4). During 2023, there was on asset capitalized for the GAAP financial statements and included in the financial statements and included in the federal expenditures on the schedule of expenditures of federal awards. De Minimis Rate Used: N Rate Explanation: The Agency has not elected to use the 10% de minimis indirect cost rate allowed in the Uniform Guidance. The accompanying schedule of expenditures of federal awards is presented on an accrual basis of accounting consistent with the basis of accounting used by the Williamsburg-James City County Community Action Agency, Inc. The schedule includes all known federal funds expended by the Agency for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost of Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in teh schedule may differ from amounts presented in or used in the presentation of the basic financial statements.
Title: Note 3 - Subrecipient payments 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. Property and equipment acquired with Head Start funds in excess of $5,000 are capitalized and depreciated over their estimated useful lives in accordance with GAAP. Such costs are recorded as expenditures on the schedule of expenditures of federal awards when acquired, in accordance with Federal regulation 2 CFR 225, Appendix B(15)(b)(4). During 2023, there was on asset capitalized for the GAAP financial statements and included in the financial statements and included in the federal expenditures on the schedule of expenditures of federal awards. De Minimis Rate Used: N Rate Explanation: The Agency has not elected to use the 10% de minimis indirect cost rate allowed in the Uniform Guidance. Of the federal expenditures presented in the schedule, the Agency provided federal awards to subrecipients as follows: Program Title: Diaper Distribution and Research Pilot. Assistance Living Number: 93.648. Sub-recipient is the Williamsburg House of Mercy for a total amount of $1,217.

Finding Details

Criteria: The Form SF-429 report should be completed and filed in a timely manner by the Agency (by October 31, 2023 for the fiscal year ended June 30, 2023). Condition: It was noted that the Form SF-429 was not filed in a timely manner. Cause: There was turnover in the accounting department during the year and delays with getting access to the system to the Agency’s third party contractor for accounting services. Effect: The Agency was not in compliance with the grant’s reporting requirements. Questioned Cost Amount: None noted. Perspective Information: The report required to be filed for the grant was tested and was not submitted timely. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the report be completed and submitted prior to or by the October 31st deadline. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria: Monthly financial reporting information should be shared with the Board of Directors in a timely manner. Condition: Monthly financial reports were not provided to the Board for the entire fiscal year ended June 30, 2023. Cause: The delay in the financial reports to the Board was due to turnover within the accounting department during the year. The Agency was not able to secure accounting services from a third-party contractor until the end of the fiscal year. However, the focus of the contract was to get the Agency caught up and assist with the prior fiscal year’s audit. Effect: During this period, internal financial information was not reviewed or approved by the Board timely. Questioned Cost Amount: None noted. Perspective Information: Twelve out of twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2023. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria: The Form SF-429 report should be completed and filed in a timely manner by the Agency (by October 31, 2023 for the fiscal year ended June 30, 2023). Condition: It was noted that the Form SF-429 was not filed in a timely manner. Cause: There was turnover in the accounting department during the year and delays with getting access to the system to the Agency’s third party contractor for accounting services. Effect: The Agency was not in compliance with the grant’s reporting requirements. Questioned Cost Amount: None noted. Perspective Information: The report required to be filed for the grant was tested and was not submitted timely. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the report be completed and submitted prior to or by the October 31st deadline. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria: Monthly financial reporting information should be shared with the Board of Directors in a timely manner. Condition: Monthly financial reports were not provided to the Board for the entire fiscal year ended June 30, 2023. Cause: The delay in the financial reports to the Board was due to turnover within the accounting department during the year. The Agency was not able to secure accounting services from a third-party contractor until the end of the fiscal year. However, the focus of the contract was to get the Agency caught up and assist with the prior fiscal year’s audit. Effect: During this period, internal financial information was not reviewed or approved by the Board timely. Questioned Cost Amount: None noted. Perspective Information: Twelve out of twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2023. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria: The Form SF-429 report should be completed and filed in a timely manner by the Agency (by October 31, 2023 for the fiscal year ended June 30, 2023). Condition: It was noted that the Form SF-429 was not filed in a timely manner. Cause: There was turnover in the accounting department during the year and delays with getting access to the system to the Agency’s third party contractor for accounting services. Effect: The Agency was not in compliance with the grant’s reporting requirements. Questioned Cost Amount: None noted. Perspective Information: The report required to be filed for the grant was tested and was not submitted timely. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the report be completed and submitted prior to or by the October 31st deadline. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria: Monthly financial reporting information should be shared with the Board of Directors in a timely manner. Condition: Monthly financial reports were not provided to the Board for the entire fiscal year ended June 30, 2023. Cause: The delay in the financial reports to the Board was due to turnover within the accounting department during the year. The Agency was not able to secure accounting services from a third-party contractor until the end of the fiscal year. However, the focus of the contract was to get the Agency caught up and assist with the prior fiscal year’s audit. Effect: During this period, internal financial information was not reviewed or approved by the Board timely. Questioned Cost Amount: None noted. Perspective Information: Twelve out of twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2023. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria: The Form SF-429 report should be completed and filed in a timely manner by the Agency (by October 31, 2023 for the fiscal year ended June 30, 2023). Condition: It was noted that the Form SF-429 was not filed in a timely manner. Cause: There was turnover in the accounting department during the year and delays with getting access to the system to the Agency’s third party contractor for accounting services. Effect: The Agency was not in compliance with the grant’s reporting requirements. Questioned Cost Amount: None noted. Perspective Information: The report required to be filed for the grant was tested and was not submitted timely. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the report be completed and submitted prior to or by the October 31st deadline. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria: Monthly financial reporting information should be shared with the Board of Directors in a timely manner. Condition: Monthly financial reports were not provided to the Board for the entire fiscal year ended June 30, 2023. Cause: The delay in the financial reports to the Board was due to turnover within the accounting department during the year. The Agency was not able to secure accounting services from a third-party contractor until the end of the fiscal year. However, the focus of the contract was to get the Agency caught up and assist with the prior fiscal year’s audit. Effect: During this period, internal financial information was not reviewed or approved by the Board timely. Questioned Cost Amount: None noted. Perspective Information: Twelve out of twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2023. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria: The Form SF-429 report should be completed and filed in a timely manner by the Agency (by October 31, 2023 for the fiscal year ended June 30, 2023). Condition: It was noted that the Form SF-429 was not filed in a timely manner. Cause: There was turnover in the accounting department during the year and delays with getting access to the system to the Agency’s third party contractor for accounting services. Effect: The Agency was not in compliance with the grant’s reporting requirements. Questioned Cost Amount: None noted. Perspective Information: The report required to be filed for the grant was tested and was not submitted timely. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the report be completed and submitted prior to or by the October 31st deadline. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria: Monthly financial reporting information should be shared with the Board of Directors in a timely manner. Condition: Monthly financial reports were not provided to the Board for the entire fiscal year ended June 30, 2023. Cause: The delay in the financial reports to the Board was due to turnover within the accounting department during the year. The Agency was not able to secure accounting services from a third-party contractor until the end of the fiscal year. However, the focus of the contract was to get the Agency caught up and assist with the prior fiscal year’s audit. Effect: During this period, internal financial information was not reviewed or approved by the Board timely. Questioned Cost Amount: None noted. Perspective Information: Twelve out of twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2023. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria: The Form SF-429 report should be completed and filed in a timely manner by the Agency (by October 31, 2023 for the fiscal year ended June 30, 2023). Condition: It was noted that the Form SF-429 was not filed in a timely manner. Cause: There was turnover in the accounting department during the year and delays with getting access to the system to the Agency’s third party contractor for accounting services. Effect: The Agency was not in compliance with the grant’s reporting requirements. Questioned Cost Amount: None noted. Perspective Information: The report required to be filed for the grant was tested and was not submitted timely. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the report be completed and submitted prior to or by the October 31st deadline. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria: Monthly financial reporting information should be shared with the Board of Directors in a timely manner. Condition: Monthly financial reports were not provided to the Board for the entire fiscal year ended June 30, 2023. Cause: The delay in the financial reports to the Board was due to turnover within the accounting department during the year. The Agency was not able to secure accounting services from a third-party contractor until the end of the fiscal year. However, the focus of the contract was to get the Agency caught up and assist with the prior fiscal year’s audit. Effect: During this period, internal financial information was not reviewed or approved by the Board timely. Questioned Cost Amount: None noted. Perspective Information: Twelve out of twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2023. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee’s corrective action plan.