FAC Explorer

Audit 321651

FY End
2023-12-31
Total Expended
$2.66M
Findings
2
Programs
13
Organization: Council of Community Services (WY)
Year: 2023 Accepted: 2024-09-27
Auditor: Bennett Weber & Hermstad LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498872 2023-001 Material Weakness Yes P
1075314 2023-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $1.16M Yes 1
14.239 Home Investment Partnerships Program $628,070 - 0
81.042 Weatherization Assistance for Low-Income Persons $370,690 - 0
14.267 Continuum of Care Program $104,056 - 0
10.569 Emergency Food Assistance Program (food Commodities) $74,033 - 0
14.231 Emergency Solutions Grant Program $52,882 - 0
21.023 Emergency Rental Assistance Program $36,105 - 0
93.558 Temporary Assistance for Needy Families $24,368 - 0
14.195 Project-Based Rental Assistance (pbra) $22,888 - 0
93.590 Community-Based Child Abuse Prevention Grants $7,500 - 0
32.011 Affordable Connectivity Outreach Grant Program $4,043 - 0
97.024 Emergency Food and Shelter National Board Program $3,929 - 0
93.569 Community Services Block Grant $681 - 0

Contacts

Name Title Type
CM82VLZPKZ59 Mikel Scott Auditee
3076862730 Erica J. Mund, CPA Auditor
No contacts on file

Notes to SEFA

Title: 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. De Minimis Rate Used: N Rate Explanation: COUNCIL OF COMMUNITY SERVICES DID NOT ELECT TO USE THE 10% DE MINIMIS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE. THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE SCHEDULE) INCLUDES THE FEDERAL AWARD ACTIVITY OF COUNCIL OF COMMUNITY SERVICES 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 (CFR) 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 COUNCIL OF COMMUNITY SERVICES., IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS, OR CASH FLOWS OF COUNCIL OF COMMUNITY SERVICES.
Title: EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) 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. De Minimis Rate Used: N Rate Explanation: COUNCIL OF COMMUNITY SERVICES DID NOT ELECT TO USE THE 10% DE MINIMIS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE. NONMONETARY ASSISTANCE IS REPORTED IN THE SCHEDULE AT THE FAIR MARKET VALUE OF THE COMMODITIES RECEIVED AND DISBURSED.
Title: AMOUNTS PASSED THROUGH TO SUBRECIPIENTS 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. De Minimis Rate Used: N Rate Explanation: COUNCIL OF COMMUNITY SERVICES DID NOT ELECT TO USE THE 10% DE MINIMIS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE. THE ACCOMPANYING SCHEDULE DOES NOT REFLECT ANY AMOUNTS AS PASSED THROUGH TO SUBRECIPIENTS, AS COUNCIL OF COMMUNITY SERVICES DID NOT SUBGRANT (PASS THROUGH) ANY FEDERAL AWARDS TO SUBRECIPIENTS.
Title: LOANS OUTSTANDING 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. De Minimis Rate Used: N Rate Explanation: COUNCIL OF COMMUNITY SERVICES DID NOT ELECT TO USE THE 10% DE MINIMIS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE. THE BEGINNING OF THE YEAR LOAN BALANCES OUTSTANDING ARE INCLUDED IN THE FEDERAL EXPENDITURES PRESENTED IN THE SCHEDULE.

Finding Details

Finding 2023-001
Segregation of Duties Criteria-A good system of internal control contemplates an adequate separation of duties so that no one individual handles a transaction from its inception to its completion. Condition-In our judgment, the Council’s staff is not large enough to permit adequate segregation of duties as reported above. This lack of segregation of duties does not allow management to detect and correct a material misstatement if present. Due to the size of the Council’s staff, it is anticipated that this will be an ongoing finding. Cause-The Council’s staff is not large enough to permit adequate separation of duties. Effect-There is a resulting danger that intentional fraud or unintentional errors could occur and not be detected. Context-Council staff have limited segregation of duties for all transactions of the entity. Repeat Finding-This finding was reported in the immediately prior audit as Finding 2022-001. Recommendation-In our judgment, management and those charged with governance need to understand the importance of this communication. However, due to the lack of resources available to management to correct this weakness, we recommend that management mitigate this weakness with possible compensating controls such as close supervision and monitoring by management and by the Board of Directors. Views of Responsible Officials and Planned Corrective Action-See Exhibit I.
Finding 2023-001
Segregation of Duties Criteria-A good system of internal control contemplates an adequate separation of duties so that no one individual handles a transaction from its inception to its completion. Condition-In our judgment, the Council’s staff is not large enough to permit adequate segregation of duties as reported above. This lack of segregation of duties does not allow management to detect and correct a material misstatement if present. Due to the size of the Council’s staff, it is anticipated that this will be an ongoing finding. Cause-The Council’s staff is not large enough to permit adequate separation of duties. Effect-There is a resulting danger that intentional fraud or unintentional errors could occur and not be detected. Context-Council staff have limited segregation of duties for all transactions of the entity. Repeat Finding-This finding was reported in the immediately prior audit as Finding 2022-001. Recommendation-In our judgment, management and those charged with governance need to understand the importance of this communication. However, due to the lack of resources available to management to correct this weakness, we recommend that management mitigate this weakness with possible compensating controls such as close supervision and monitoring by management and by the Board of Directors. Views of Responsible Officials and Planned Corrective Action-See Exhibit I.