Audit 318109

FY End
2022-10-31
Total Expended
$15.18M
Findings
16
Programs
23
Organization: So Consortium (OH)
Year: 2022 Accepted: 2024-08-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
485374 2022-002 Material Weakness Yes P
485375 2022-002 Material Weakness Yes P
485376 2022-002 Material Weakness Yes P
485377 2022-002 Material Weakness Yes P
485378 2022-002 Material Weakness Yes P
485379 2022-002 Material Weakness Yes P
485380 2022-002 Material Weakness Yes P
485381 2022-003 Material Weakness - L
1061816 2022-002 Material Weakness Yes P
1061817 2022-002 Material Weakness Yes P
1061818 2022-002 Material Weakness Yes P
1061819 2022-002 Material Weakness Yes P
1061820 2022-002 Material Weakness Yes P
1061821 2022-002 Material Weakness Yes P
1061822 2022-002 Material Weakness Yes P
1061823 2022-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $5.25M Yes 2
17.259 Wia Youth Activities $424,675 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $169,234 - 0
93.569 Community Services Block Grant $169,060 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $168,779 - 0
10.558 Child and Adult Care Food Program $164,480 - 0
93.478 Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees (b) $157,824 - 0
21.023 Emergency Rental Assistance Program $100,278 - 0
10.559 Summer Food Service Program for Children $81,189 - 0
93.667 Social Services Block Grant $67,998 - 0
93.788 Opioid Str $66,769 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $50,875 - 0
81.042 Weatherization Assistance for Low-Income Persons $47,623 - 0
17.258 Wia Adult Program $43,790 - 0
93.558 Temporary Assistance for Needy Families $33,927 Yes 1
17.278 Wia Dislocated Worker Formula Grants $25,427 - 0
17.207 Employment Service/wagner-Peyser Funded Activities $19,736 - 0
93.590 Community-Based Child Abuse Prevention Grants $9,625 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $4,481 - 0
93.568 Low-Income Home Energy Assistance $746 - 0
17.245 Trade Adjustment Assistance $722 - 0
93.994 Maternal and Child Health Services Block Grant to the States $451 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $-15,276 - 0

Contacts

Name Title Type
S8VSX318MYB6 Steve Auditee
7403547545 Chris Bailey, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: (a) 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. (b) Community Action Organization of Scioto County, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. (c) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: (b) Community Action Organization of Scioto County, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Community Action Organization of Scioto County, Inc. under programs of the federal government for the year ended October 31, 2022. 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 Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Since the schedule presents only a selected portion of the operations of Community Action Organization of Scioto County, Inc., it is not intended to and does not present Community Action Organization of Scioto County, Inc.’s financial position, change in net assets or cash flows.

Finding Details

Criteria: Effective internal control contemplates an adequate monitoring of the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that the schedule is complete and accurate. Condition: The Organization did not property monitor the amounts recorded in the Schedule of Expenditures of Federal Awards as the report was not complete and accurate. Cause: Management oversight. Recommendation: Management should establish a process to ensure that the Schedule of Expenditures of Federal Awards is complete and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Criteria: Effective internal control contemplates an adequate monitoring of the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that the schedule is complete and accurate. Condition: The Organization did not property monitor the amounts recorded in the Schedule of Expenditures of Federal Awards as the report was not complete and accurate. Cause: Management oversight. Recommendation: Management should establish a process to ensure that the Schedule of Expenditures of Federal Awards is complete and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Criteria: Effective internal control contemplates an adequate monitoring of the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that the schedule is complete and accurate. Condition: The Organization did not property monitor the amounts recorded in the Schedule of Expenditures of Federal Awards as the report was not complete and accurate. Cause: Management oversight. Recommendation: Management should establish a process to ensure that the Schedule of Expenditures of Federal Awards is complete and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Criteria: Effective internal control contemplates an adequate monitoring of the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that the schedule is complete and accurate. Condition: The Organization did not property monitor the amounts recorded in the Schedule of Expenditures of Federal Awards as the report was not complete and accurate. Cause: Management oversight. Recommendation: Management should establish a process to ensure that the Schedule of Expenditures of Federal Awards is complete and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Criteria: Effective internal control contemplates an adequate monitoring of the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that the schedule is complete and accurate. Condition: The Organization did not property monitor the amounts recorded in the Schedule of Expenditures of Federal Awards as the report was not complete and accurate. Cause: Management oversight. Recommendation: Management should establish a process to ensure that the Schedule of Expenditures of Federal Awards is complete and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Criteria: Effective internal control contemplates an adequate monitoring of the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that the schedule is complete and accurate. Condition: The Organization did not property monitor the amounts recorded in the Schedule of Expenditures of Federal Awards as the report was not complete and accurate. Cause: Management oversight. Recommendation: Management should establish a process to ensure that the Schedule of Expenditures of Federal Awards is complete and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Criteria: Effective internal control contemplates an adequate monitoring of the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that the schedule is complete and accurate. Condition: The Organization did not property monitor the amounts recorded in the Schedule of Expenditures of Federal Awards as the report was not complete and accurate. Cause: Management oversight. Recommendation: Management should establish a process to ensure that the Schedule of Expenditures of Federal Awards is complete and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Criteria: Reports required for each grant agreement should be completed and submitted timely. Condition: Report was not submitted timely for 2 of the 10 reports selected for testing. Report did not agree to the supporting documentation provided for 2 of the 10 reports selected for testing. Report selected for testing was not provided for 8 of the 10 reports selected for testing. Cause: Management oversight and monitoring. Recommendation: Management should review reports prior to their submission and properly store record of the report summitted, supporting documentation and the date the report was submitted. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Criteria: Effective internal control contemplates an adequate monitoring of the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that the schedule is complete and accurate. Condition: The Organization did not property monitor the amounts recorded in the Schedule of Expenditures of Federal Awards as the report was not complete and accurate. Cause: Management oversight. Recommendation: Management should establish a process to ensure that the Schedule of Expenditures of Federal Awards is complete and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Criteria: Effective internal control contemplates an adequate monitoring of the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that the schedule is complete and accurate. Condition: The Organization did not property monitor the amounts recorded in the Schedule of Expenditures of Federal Awards as the report was not complete and accurate. Cause: Management oversight. Recommendation: Management should establish a process to ensure that the Schedule of Expenditures of Federal Awards is complete and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Criteria: Effective internal control contemplates an adequate monitoring of the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that the schedule is complete and accurate. Condition: The Organization did not property monitor the amounts recorded in the Schedule of Expenditures of Federal Awards as the report was not complete and accurate. Cause: Management oversight. Recommendation: Management should establish a process to ensure that the Schedule of Expenditures of Federal Awards is complete and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Criteria: Effective internal control contemplates an adequate monitoring of the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that the schedule is complete and accurate. Condition: The Organization did not property monitor the amounts recorded in the Schedule of Expenditures of Federal Awards as the report was not complete and accurate. Cause: Management oversight. Recommendation: Management should establish a process to ensure that the Schedule of Expenditures of Federal Awards is complete and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Criteria: Effective internal control contemplates an adequate monitoring of the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that the schedule is complete and accurate. Condition: The Organization did not property monitor the amounts recorded in the Schedule of Expenditures of Federal Awards as the report was not complete and accurate. Cause: Management oversight. Recommendation: Management should establish a process to ensure that the Schedule of Expenditures of Federal Awards is complete and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Criteria: Effective internal control contemplates an adequate monitoring of the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that the schedule is complete and accurate. Condition: The Organization did not property monitor the amounts recorded in the Schedule of Expenditures of Federal Awards as the report was not complete and accurate. Cause: Management oversight. Recommendation: Management should establish a process to ensure that the Schedule of Expenditures of Federal Awards is complete and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Criteria: Effective internal control contemplates an adequate monitoring of the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that the schedule is complete and accurate. Condition: The Organization did not property monitor the amounts recorded in the Schedule of Expenditures of Federal Awards as the report was not complete and accurate. Cause: Management oversight. Recommendation: Management should establish a process to ensure that the Schedule of Expenditures of Federal Awards is complete and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan
Criteria: Reports required for each grant agreement should be completed and submitted timely. Condition: Report was not submitted timely for 2 of the 10 reports selected for testing. Report did not agree to the supporting documentation provided for 2 of the 10 reports selected for testing. Report selected for testing was not provided for 8 of the 10 reports selected for testing. Cause: Management oversight and monitoring. Recommendation: Management should review reports prior to their submission and properly store record of the report summitted, supporting documentation and the date the report was submitted. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan