FAC Explorer

Audit 324780

FY End
2024-06-30
Total Expended
$3.46M
Findings
4
Programs
5
Organization: Blair County Community Action Program (PA)
Year: 2024 Accepted: 2024-10-15
Auditor: Young Oakes Brown & Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
502713 2024-001 Material Weakness Yes CEGHLM
502714 2024-002 Significant Deficiency - CEGHLM
1079155 2024-001 Material Weakness Yes CEGHLM
1079156 2024-002 Significant Deficiency - CEGHLM

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $1.85M Yes 2
14.267 Continuum of Care Program $591,173 - 0
81.042 Weatherization Assistance for Low-Income Persons $557,452 - 0
93.569 Community Services Block Grant $301,887 - 0
14.231 Emergency Solutions Grant Program $163,835 - 0

Contacts

Name Title Type
LVFEWVL6HP43 Jodi Williams Auditee
8149463651 David Scott Auditor
No contacts on file

Notes to SEFA

Title: EXTENSIVE COMPLIANCE TEST Accounting Policies: The expenditures shown on the Schedule of Expenditures of Federal Awards were based on the accrual basis of accounting. The cash basis is used for revenue in order that the funding agency can trace the grant proceeds easily. De Minimis Rate Used: N Rate Explanation: THE CLIENT DID NOT ELECT USE THE DE MINIMIS COST RATE. An extensive compliance test, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), was performed on the Low-Income Home Energy Assistance program, which represents 53% of the total expenditures reflected on the Schedule of Expenditures of Federal Awards. The 40% of coverage test for a non-low risk auditee was satisfied as follows: Emergency Solutions Grant 14.231 $163,835; Continuum of Care Program 14.267 $591,173; Weatherization Assistance for Low-Income Persons 81.042 $557,452; Low-Income Home Energy Assistance 93.568 $1,849,102; Community Services Block Grant 93.569 $301,887 totals $3,463,449 times 40% is $1,385,380 the minimum amount which must be tested. The Low-Income Home Energy Assistance programs exceeds $1,385.380 and, therefore, represents the only programs to which the specific compliance requirements must be applied.

Finding Details

Finding 2024-001
Condition The finance director is involved with almost every step of cash receipt and cash disbursement transactions. Criteria There should be a segregation of duties related to cash receipt and cash disbursement transactions. The access to OuickBooks should be limited to the finance director. Cause There is a small office staff with a limited ability to have segregation of duties and more than one individual had access to the OuickBooks accounting software using the same password. Effect There is a weakness in internal control over cash receipts and cash disbursements when there is a lack of segregation of duties and more than one individual has access to the OuickBooks accounting software using the same password. Recommendation We recommend that procedures be put in place so that more than the finance director is involved in the cash receipt and disbursement process. Also, we recommend that only the finance director have access to OuickBooks. -
Finding 2024-002
Condition There were substantial adjusting entries that had to be made to accounts receivable, accounts payable, accrued expenses, and payroll tax liability general ledger accounts. All of the general ledger accounts were out of balance for the year ended June 30, 2024 except the cash accounts. Criteria The general ledger accounts should be reconciled to their correct balances on a monthly basis to have proper control. Cause There is an outside contracted service providing accounting service and the balance sheet accounts, except cash, were not reconciled to their proper balance at June 30, 2024. Effect There is a weakness in internal control over all general ledger accounts when they are not reconciled to their proper balance on a monthly basis. Recommendation We recommend that all accounts in the general ledger be reconciled to their proper balance on a monthly basis. -
Finding 2024-001
Condition The finance director is involved with almost every step of cash receipt and cash disbursement transactions. Criteria There should be a segregation of duties related to cash receipt and cash disbursement transactions. The access to OuickBooks should be limited to the finance director. Cause There is a small office staff with a limited ability to have segregation of duties and more than one individual had access to the OuickBooks accounting software using the same password. Effect There is a weakness in internal control over cash receipts and cash disbursements when there is a lack of segregation of duties and more than one individual has access to the OuickBooks accounting software using the same password. Recommendation We recommend that procedures be put in place so that more than the finance director is involved in the cash receipt and disbursement process. Also, we recommend that only the finance director have access to OuickBooks. -
Finding 2024-002
Condition There were substantial adjusting entries that had to be made to accounts receivable, accounts payable, accrued expenses, and payroll tax liability general ledger accounts. All of the general ledger accounts were out of balance for the year ended June 30, 2024 except the cash accounts. Criteria The general ledger accounts should be reconciled to their correct balances on a monthly basis to have proper control. Cause There is an outside contracted service providing accounting service and the balance sheet accounts, except cash, were not reconciled to their proper balance at June 30, 2024. Effect There is a weakness in internal control over all general ledger accounts when they are not reconciled to their proper balance on a monthly basis. Recommendation We recommend that all accounts in the general ledger be reconciled to their proper balance on a monthly basis. -