FAC Explorer

Audit 320742

FY End
2023-12-31
Total Expended
$29.38M
Findings
6
Programs
20
Organization: Northwest Indiana Community Action Corporation (IN)
Year: 2023 Accepted: 2024-09-24
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498087 2023-001 Significant Deficiency - P
498088 2023-001 Significant Deficiency - P
498089 2023-001 Significant Deficiency - P
1074529 2023-001 Significant Deficiency - P
1074530 2023-001 Significant Deficiency - P
1074531 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $10.79M Yes 1
14.871 Section 8 Housing Choice Vouchers $6.85M - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $3.59M Yes 1
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $2.26M - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $1.60M - 0
93.667 Social Services Block Grant $1.06M Yes 1
93.052 National Family Caregiver Support, Title Iii, Part E $781,692 - 0
93.569 Community Services Block Grant $781,451 - 0
93.778 Medical Assistance Program $714,448 - 0
94.016 Senior Companion Program $195,000 - 0
93.044 Covid-19 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $178,565 - 0
81.042 Weatherization Assistance for Low-Income Persons $123,239 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $108,475 - 0
93.053 Nutrition Services Incentive Program $90,192 - 0
94.011 Foster Grandparent Program $77,713 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $68,706 - 0
93.045 Covid-19 Special Programs for the Aging_title Iii, Part C_nutrition Services $62,334 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $25,961 - 0
93.958 Block Grants for Community Mental Health Services $23,392 - 0
93.043 Covid-19 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $1,030 - 0

Contacts

Name Title Type
LKFFCWXP1LU2 Jonathan Edwards Auditee
2197941829 Karl Eck Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Northwest Indiana Community Action Corporation under programs of the federal government for the year ended December 31, 2023. 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 Northwest Indiana Community Action Corporation, it is not intended to and does not present the financial position, changes in net assets or cash flows of Northwest Indiana Community Action Corporation. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Northwest Indiana Community Action Corporation did not elect to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Northwest Indiana Community Action Corporation does not have any subrecipients and therefore has not incurred subrecipient expenditures.

Finding Details

Finding 2023-001
Revenue recognition Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Condition: Northwest Indiana Community Action Corporation (NWICA), did not reconcile its grant revenue as of December 31, 2023, which resulted in audit adjustments to revenue and receivable accounts. Effect: A significant deficiency in internal control over financial reporting exists due to audit adjustments posted during the audit to grant revenue and receivables. Cause: Historical revenue recognition practices were not carried through at year end due to a change in fiscal personnel. Auditor's Recommendation: Management should implement procedures to ensure revenue is properly reconciled and recorded in a timely manner. Audit finding 2023-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana State Department of Health Title:Special Supplemental Nutrition Program for Women, Infants, and Children AL number:10.557 Award number:65247 and 77352 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:Low-Income Home Energy Assistance AL number:93.568 Award number:WL-023-018, LI-023-018, LI-ES-023-018,and LI-024-018 Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Social Services Block Grant AL number:93.667 Award number:69746 and 59326
Finding 2023-001
Revenue recognition Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Condition: Northwest Indiana Community Action Corporation (NWICA), did not reconcile its grant revenue as of December 31, 2023, which resulted in audit adjustments to revenue and receivable accounts. Effect: A significant deficiency in internal control over financial reporting exists due to audit adjustments posted during the audit to grant revenue and receivables. Cause: Historical revenue recognition practices were not carried through at year end due to a change in fiscal personnel. Auditor's Recommendation: Management should implement procedures to ensure revenue is properly reconciled and recorded in a timely manner. Audit finding 2023-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana State Department of Health Title:Special Supplemental Nutrition Program for Women, Infants, and Children AL number:10.557 Award number:65247 and 77352 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:Low-Income Home Energy Assistance AL number:93.568 Award number:WL-023-018, LI-023-018, LI-ES-023-018,and LI-024-018 Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Social Services Block Grant AL number:93.667 Award number:69746 and 59326
Finding 2023-001
Revenue recognition Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Condition: Northwest Indiana Community Action Corporation (NWICA), did not reconcile its grant revenue as of December 31, 2023, which resulted in audit adjustments to revenue and receivable accounts. Effect: A significant deficiency in internal control over financial reporting exists due to audit adjustments posted during the audit to grant revenue and receivables. Cause: Historical revenue recognition practices were not carried through at year end due to a change in fiscal personnel. Auditor's Recommendation: Management should implement procedures to ensure revenue is properly reconciled and recorded in a timely manner. Audit finding 2023-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana State Department of Health Title:Special Supplemental Nutrition Program for Women, Infants, and Children AL number:10.557 Award number:65247 and 77352 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:Low-Income Home Energy Assistance AL number:93.568 Award number:WL-023-018, LI-023-018, LI-ES-023-018,and LI-024-018 Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Social Services Block Grant AL number:93.667 Award number:69746 and 59326
Finding 2023-001
Revenue recognition Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Condition: Northwest Indiana Community Action Corporation (NWICA), did not reconcile its grant revenue as of December 31, 2023, which resulted in audit adjustments to revenue and receivable accounts. Effect: A significant deficiency in internal control over financial reporting exists due to audit adjustments posted during the audit to grant revenue and receivables. Cause: Historical revenue recognition practices were not carried through at year end due to a change in fiscal personnel. Auditor's Recommendation: Management should implement procedures to ensure revenue is properly reconciled and recorded in a timely manner. Audit finding 2023-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana State Department of Health Title:Special Supplemental Nutrition Program for Women, Infants, and Children AL number:10.557 Award number:65247 and 77352 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:Low-Income Home Energy Assistance AL number:93.568 Award number:WL-023-018, LI-023-018, LI-ES-023-018,and LI-024-018 Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Social Services Block Grant AL number:93.667 Award number:69746 and 59326
Finding 2023-001
Revenue recognition Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Condition: Northwest Indiana Community Action Corporation (NWICA), did not reconcile its grant revenue as of December 31, 2023, which resulted in audit adjustments to revenue and receivable accounts. Effect: A significant deficiency in internal control over financial reporting exists due to audit adjustments posted during the audit to grant revenue and receivables. Cause: Historical revenue recognition practices were not carried through at year end due to a change in fiscal personnel. Auditor's Recommendation: Management should implement procedures to ensure revenue is properly reconciled and recorded in a timely manner. Audit finding 2023-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana State Department of Health Title:Special Supplemental Nutrition Program for Women, Infants, and Children AL number:10.557 Award number:65247 and 77352 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:Low-Income Home Energy Assistance AL number:93.568 Award number:WL-023-018, LI-023-018, LI-ES-023-018,and LI-024-018 Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Social Services Block Grant AL number:93.667 Award number:69746 and 59326
Finding 2023-001
Revenue recognition Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Condition: Northwest Indiana Community Action Corporation (NWICA), did not reconcile its grant revenue as of December 31, 2023, which resulted in audit adjustments to revenue and receivable accounts. Effect: A significant deficiency in internal control over financial reporting exists due to audit adjustments posted during the audit to grant revenue and receivables. Cause: Historical revenue recognition practices were not carried through at year end due to a change in fiscal personnel. Auditor's Recommendation: Management should implement procedures to ensure revenue is properly reconciled and recorded in a timely manner. Audit finding 2023-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana State Department of Health Title:Special Supplemental Nutrition Program for Women, Infants, and Children AL number:10.557 Award number:65247 and 77352 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:Low-Income Home Energy Assistance AL number:93.568 Award number:WL-023-018, LI-023-018, LI-ES-023-018,and LI-024-018 Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Social Services Block Grant AL number:93.667 Award number:69746 and 59326