FAC Explorer

Audit 350213

FY End
2024-06-30
Total Expended
$17.93M
Findings
12
Programs
35
Organization: People Incorporated of Virginia and Affiliates (VA)
Year: 2024 Accepted: 2025-03-28
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
540332 2024-002 Significant Deficiency - L
540333 2024-002 Significant Deficiency - L
540334 2024-002 Significant Deficiency - L
540335 2024-002 Significant Deficiency - L
540336 2024-002 Significant Deficiency - L
540337 2024-002 Significant Deficiency - L
1116774 2024-002 Significant Deficiency - L
1116775 2024-002 Significant Deficiency - L
1116776 2024-002 Significant Deficiency - L
1116777 2024-002 Significant Deficiency - L
1116778 2024-002 Significant Deficiency - L
1116779 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $7.61M Yes 1
10.766 Community Facilities Loans and Grants $1.31M - 0
17.259 Wia Youth Activities $728,692 Yes 1
17.258 Wia Adult Program $571,533 Yes 1
14.871 Section 8 Housing Choice Vouchers $488,798 Yes 1
17.278 Wia Dislocated Worker Formula Grants $431,273 Yes 1
81.042 Weatherization Assistance for Low-Income Persons $376,149 - 0
93.568 Low-Income Home Energy Assistance $370,972 - 0
14.879 Mainstream Vouchers $317,464 Yes 1
10.558 Child and Adult Care Food Program $275,916 - 0
21.033 Cdfi Equitable Recovery Program $261,290 - 0
14.267 Continuum of Care Program $201,858 - 0
16.574 Victim Services Grant Program $198,797 - 0
93.592 Family Violence Prevention and Services/discretionary $139,796 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $119,514 - 0
14.239 Home Investment Partnerships Program $95,500 - 0
93.558 Temporary Assistance for Needy Families $78,192 - 0
14.169 Housing Counseling Assistance Program $56,392 - 0
93.647 Social Services Research and Demonstration $51,358 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $44,731 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $39,859 - 0
14.231 Emergency Solutions Grant Program $37,926 - 0
93.590 Community-Based Child Abuse Prevention Grants $31,863 - 0
17.280 Workforce Investment Act (wia) Dislocated Worker National Reserve Demonstration Grants $28,800 - 0
16.575 Crime Victim Assistance $26,179 - 0
23.002 Appalachian Area Development $23,467 - 0
16.588 Violence Against Women Formula Grants $20,247 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $8,059 - 0
14.218 Community Development Block Grants/entitlement Grants $8,000 - 0
59.046 Microloan Program $7,825 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $7,000 - 0
93.569 Community Services Block Grant $6,765 - 0
97.024 Emergency Food and Shelter National Board Program $2,000 - 0
16.017 Sexual Assault Services Formula Program $1,692 - 0
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $1,479 - 0

Contacts

Name Title Type
W3YDLBPBALF7 Bryan Phipps Auditee
2766239000 Mike Webber Auditor
No contacts on file

Notes to SEFA

Title: Sub-Recipients Accounting Policies: The accompanying schedule of expenditures of federal awards and other financial assistance (the “Schedule”) includes the federal and state award activity of People Inc. under programs of the federal governments for the year ended June 30, 2024. 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 Northeast Indiana Works, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of People Inc. 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: People Inc. has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance, and instead has an approved provisional indirect rate with the Department of Health and Human Services. People Inc. does not have any sub-recipients of federal awards.
Title: Federal Loans Payable Accounting Policies: The accompanying schedule of expenditures of federal awards and other financial assistance (the “Schedule”) includes the federal and state award activity of People Inc. under programs of the federal governments for the year ended June 30, 2024. 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 Northeast Indiana Works, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of People Inc. 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: People Inc. has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance, and instead has an approved provisional indirect rate with the Department of Health and Human Services. Henderson Building Federal expenditures for the U.S. Department Agriculture ("USDA") Community Facilities Loans and Grants Cluster program (AL #10.766) includes the balance of a loan outstanding. This particular loan was funded by a grant from USDA who passed through these funds in the form of a low-interest loan and for which the grantor imposes continuing compliance requirements. Total principal on this loan was $850,000 which was used to finance the food bank building for People Inc. Annual payments of principal and interest of $49,572 are due on this loan. Balance at July 1, 2023 $ 602,044 Repayments - Principal 25,954 Balance at June 30, 2024 $ 576,090
Title: Federal Loans Payable Accounting Policies: The accompanying schedule of expenditures of federal awards and other financial assistance (the “Schedule”) includes the federal and state award activity of People Inc. under programs of the federal governments for the year ended June 30, 2024. 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 Northeast Indiana Works, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of People Inc. 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: People Inc. has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance, and instead has an approved provisional indirect rate with the Department of Health and Human Services. Woodstock Building Federal expenditures for the U.S. Department Agriculture ("USDA") Community Facilities Loans and Grants Cluster (AL #10.766) program includes the balance of a loan outstanding. This particular loan was funded by a grant from USDA who passed through these funds in the form of a low-interest loan and for which the grantor imposes continuing compliance requirements. Total principal on this loan was $868,000 which was used to finance the food bank building for People Inc. Annual payments of principal and interest of $40,836 are due on this loan. Balance at July 1, 2023 $ 708,128 Repayments - Principal 16,245 Balance at June 30, 2024 $ 691,883

Finding Details

Finding 2024-002
Finding 2024 002: Preparation of the Schedule of Expenditures of Federal Awards Condition: During our audit, Wipfli LLP noted there were certain federal grants received from pass through entities that were inadvertently excluded from the Schedule of Expenditures of Federal Awards. Criteria: Uniform Guidance (2 CFR Part 200, section 510) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended. Cause: The internal controls of People Inc. did not identify all federal awards to be included in the Schedule of Expenditures of Federal Awards prior to the audit. Effect: As a result of the financial reporting matters identified in the condition paragraph, a significant deficiency exists in People Inc.'s internal control over financial reporting. Recommendation: We recommend People Inc. continue to implement procedures to provide sufficient internal control over the preparation of the Schedule of Expenditures of Federal Awards. View of Responsible Officials: PINC management acknowledges the inadvertent exclusion of some funds from the Schedule of Expenditures of Federal Awards due to a CFO transition and outdated accounting system, but emphasizes that no fraud or misuse occurred, with discrepancies promptly resolved, and is actively implementing a new accounting system to ensure future compliance and improve reporting accuracy.
Finding 2024-002
Finding 2024 002: Preparation of the Schedule of Expenditures of Federal Awards Condition: During our audit, Wipfli LLP noted there were certain federal grants received from pass through entities that were inadvertently excluded from the Schedule of Expenditures of Federal Awards. Criteria: Uniform Guidance (2 CFR Part 200, section 510) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended. Cause: The internal controls of People Inc. did not identify all federal awards to be included in the Schedule of Expenditures of Federal Awards prior to the audit. Effect: As a result of the financial reporting matters identified in the condition paragraph, a significant deficiency exists in People Inc.'s internal control over financial reporting. Recommendation: We recommend People Inc. continue to implement procedures to provide sufficient internal control over the preparation of the Schedule of Expenditures of Federal Awards. View of Responsible Officials: PINC management acknowledges the inadvertent exclusion of some funds from the Schedule of Expenditures of Federal Awards due to a CFO transition and outdated accounting system, but emphasizes that no fraud or misuse occurred, with discrepancies promptly resolved, and is actively implementing a new accounting system to ensure future compliance and improve reporting accuracy.
Finding 2024-002
Finding 2024 002: Preparation of the Schedule of Expenditures of Federal Awards Condition: During our audit, Wipfli LLP noted there were certain federal grants received from pass through entities that were inadvertently excluded from the Schedule of Expenditures of Federal Awards. Criteria: Uniform Guidance (2 CFR Part 200, section 510) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended. Cause: The internal controls of People Inc. did not identify all federal awards to be included in the Schedule of Expenditures of Federal Awards prior to the audit. Effect: As a result of the financial reporting matters identified in the condition paragraph, a significant deficiency exists in People Inc.'s internal control over financial reporting. Recommendation: We recommend People Inc. continue to implement procedures to provide sufficient internal control over the preparation of the Schedule of Expenditures of Federal Awards. View of Responsible Officials: PINC management acknowledges the inadvertent exclusion of some funds from the Schedule of Expenditures of Federal Awards due to a CFO transition and outdated accounting system, but emphasizes that no fraud or misuse occurred, with discrepancies promptly resolved, and is actively implementing a new accounting system to ensure future compliance and improve reporting accuracy.
Finding 2024-002
Finding 2024 002: Preparation of the Schedule of Expenditures of Federal Awards Condition: During our audit, Wipfli LLP noted there were certain federal grants received from pass through entities that were inadvertently excluded from the Schedule of Expenditures of Federal Awards. Criteria: Uniform Guidance (2 CFR Part 200, section 510) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended. Cause: The internal controls of People Inc. did not identify all federal awards to be included in the Schedule of Expenditures of Federal Awards prior to the audit. Effect: As a result of the financial reporting matters identified in the condition paragraph, a significant deficiency exists in People Inc.'s internal control over financial reporting. Recommendation: We recommend People Inc. continue to implement procedures to provide sufficient internal control over the preparation of the Schedule of Expenditures of Federal Awards. View of Responsible Officials: PINC management acknowledges the inadvertent exclusion of some funds from the Schedule of Expenditures of Federal Awards due to a CFO transition and outdated accounting system, but emphasizes that no fraud or misuse occurred, with discrepancies promptly resolved, and is actively implementing a new accounting system to ensure future compliance and improve reporting accuracy.
Finding 2024-002
Finding 2024 002: Preparation of the Schedule of Expenditures of Federal Awards Condition: During our audit, Wipfli LLP noted there were certain federal grants received from pass through entities that were inadvertently excluded from the Schedule of Expenditures of Federal Awards. Criteria: Uniform Guidance (2 CFR Part 200, section 510) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended. Cause: The internal controls of People Inc. did not identify all federal awards to be included in the Schedule of Expenditures of Federal Awards prior to the audit. Effect: As a result of the financial reporting matters identified in the condition paragraph, a significant deficiency exists in People Inc.'s internal control over financial reporting. Recommendation: We recommend People Inc. continue to implement procedures to provide sufficient internal control over the preparation of the Schedule of Expenditures of Federal Awards. View of Responsible Officials: PINC management acknowledges the inadvertent exclusion of some funds from the Schedule of Expenditures of Federal Awards due to a CFO transition and outdated accounting system, but emphasizes that no fraud or misuse occurred, with discrepancies promptly resolved, and is actively implementing a new accounting system to ensure future compliance and improve reporting accuracy.
Finding 2024-002
Finding 2024 002: Preparation of the Schedule of Expenditures of Federal Awards Condition: During our audit, Wipfli LLP noted there were certain federal grants received from pass through entities that were inadvertently excluded from the Schedule of Expenditures of Federal Awards. Criteria: Uniform Guidance (2 CFR Part 200, section 510) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended. Cause: The internal controls of People Inc. did not identify all federal awards to be included in the Schedule of Expenditures of Federal Awards prior to the audit. Effect: As a result of the financial reporting matters identified in the condition paragraph, a significant deficiency exists in People Inc.'s internal control over financial reporting. Recommendation: We recommend People Inc. continue to implement procedures to provide sufficient internal control over the preparation of the Schedule of Expenditures of Federal Awards. View of Responsible Officials: PINC management acknowledges the inadvertent exclusion of some funds from the Schedule of Expenditures of Federal Awards due to a CFO transition and outdated accounting system, but emphasizes that no fraud or misuse occurred, with discrepancies promptly resolved, and is actively implementing a new accounting system to ensure future compliance and improve reporting accuracy.
Finding 2024-002
Finding 2024 002: Preparation of the Schedule of Expenditures of Federal Awards Condition: During our audit, Wipfli LLP noted there were certain federal grants received from pass through entities that were inadvertently excluded from the Schedule of Expenditures of Federal Awards. Criteria: Uniform Guidance (2 CFR Part 200, section 510) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended. Cause: The internal controls of People Inc. did not identify all federal awards to be included in the Schedule of Expenditures of Federal Awards prior to the audit. Effect: As a result of the financial reporting matters identified in the condition paragraph, a significant deficiency exists in People Inc.'s internal control over financial reporting. Recommendation: We recommend People Inc. continue to implement procedures to provide sufficient internal control over the preparation of the Schedule of Expenditures of Federal Awards. View of Responsible Officials: PINC management acknowledges the inadvertent exclusion of some funds from the Schedule of Expenditures of Federal Awards due to a CFO transition and outdated accounting system, but emphasizes that no fraud or misuse occurred, with discrepancies promptly resolved, and is actively implementing a new accounting system to ensure future compliance and improve reporting accuracy.
Finding 2024-002
Finding 2024 002: Preparation of the Schedule of Expenditures of Federal Awards Condition: During our audit, Wipfli LLP noted there were certain federal grants received from pass through entities that were inadvertently excluded from the Schedule of Expenditures of Federal Awards. Criteria: Uniform Guidance (2 CFR Part 200, section 510) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended. Cause: The internal controls of People Inc. did not identify all federal awards to be included in the Schedule of Expenditures of Federal Awards prior to the audit. Effect: As a result of the financial reporting matters identified in the condition paragraph, a significant deficiency exists in People Inc.'s internal control over financial reporting. Recommendation: We recommend People Inc. continue to implement procedures to provide sufficient internal control over the preparation of the Schedule of Expenditures of Federal Awards. View of Responsible Officials: PINC management acknowledges the inadvertent exclusion of some funds from the Schedule of Expenditures of Federal Awards due to a CFO transition and outdated accounting system, but emphasizes that no fraud or misuse occurred, with discrepancies promptly resolved, and is actively implementing a new accounting system to ensure future compliance and improve reporting accuracy.
Finding 2024-002
Finding 2024 002: Preparation of the Schedule of Expenditures of Federal Awards Condition: During our audit, Wipfli LLP noted there were certain federal grants received from pass through entities that were inadvertently excluded from the Schedule of Expenditures of Federal Awards. Criteria: Uniform Guidance (2 CFR Part 200, section 510) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended. Cause: The internal controls of People Inc. did not identify all federal awards to be included in the Schedule of Expenditures of Federal Awards prior to the audit. Effect: As a result of the financial reporting matters identified in the condition paragraph, a significant deficiency exists in People Inc.'s internal control over financial reporting. Recommendation: We recommend People Inc. continue to implement procedures to provide sufficient internal control over the preparation of the Schedule of Expenditures of Federal Awards. View of Responsible Officials: PINC management acknowledges the inadvertent exclusion of some funds from the Schedule of Expenditures of Federal Awards due to a CFO transition and outdated accounting system, but emphasizes that no fraud or misuse occurred, with discrepancies promptly resolved, and is actively implementing a new accounting system to ensure future compliance and improve reporting accuracy.
Finding 2024-002
Finding 2024 002: Preparation of the Schedule of Expenditures of Federal Awards Condition: During our audit, Wipfli LLP noted there were certain federal grants received from pass through entities that were inadvertently excluded from the Schedule of Expenditures of Federal Awards. Criteria: Uniform Guidance (2 CFR Part 200, section 510) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended. Cause: The internal controls of People Inc. did not identify all federal awards to be included in the Schedule of Expenditures of Federal Awards prior to the audit. Effect: As a result of the financial reporting matters identified in the condition paragraph, a significant deficiency exists in People Inc.'s internal control over financial reporting. Recommendation: We recommend People Inc. continue to implement procedures to provide sufficient internal control over the preparation of the Schedule of Expenditures of Federal Awards. View of Responsible Officials: PINC management acknowledges the inadvertent exclusion of some funds from the Schedule of Expenditures of Federal Awards due to a CFO transition and outdated accounting system, but emphasizes that no fraud or misuse occurred, with discrepancies promptly resolved, and is actively implementing a new accounting system to ensure future compliance and improve reporting accuracy.
Finding 2024-002
Finding 2024 002: Preparation of the Schedule of Expenditures of Federal Awards Condition: During our audit, Wipfli LLP noted there were certain federal grants received from pass through entities that were inadvertently excluded from the Schedule of Expenditures of Federal Awards. Criteria: Uniform Guidance (2 CFR Part 200, section 510) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended. Cause: The internal controls of People Inc. did not identify all federal awards to be included in the Schedule of Expenditures of Federal Awards prior to the audit. Effect: As a result of the financial reporting matters identified in the condition paragraph, a significant deficiency exists in People Inc.'s internal control over financial reporting. Recommendation: We recommend People Inc. continue to implement procedures to provide sufficient internal control over the preparation of the Schedule of Expenditures of Federal Awards. View of Responsible Officials: PINC management acknowledges the inadvertent exclusion of some funds from the Schedule of Expenditures of Federal Awards due to a CFO transition and outdated accounting system, but emphasizes that no fraud or misuse occurred, with discrepancies promptly resolved, and is actively implementing a new accounting system to ensure future compliance and improve reporting accuracy.
Finding 2024-002
Finding 2024 002: Preparation of the Schedule of Expenditures of Federal Awards Condition: During our audit, Wipfli LLP noted there were certain federal grants received from pass through entities that were inadvertently excluded from the Schedule of Expenditures of Federal Awards. Criteria: Uniform Guidance (2 CFR Part 200, section 510) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended. Cause: The internal controls of People Inc. did not identify all federal awards to be included in the Schedule of Expenditures of Federal Awards prior to the audit. Effect: As a result of the financial reporting matters identified in the condition paragraph, a significant deficiency exists in People Inc.'s internal control over financial reporting. Recommendation: We recommend People Inc. continue to implement procedures to provide sufficient internal control over the preparation of the Schedule of Expenditures of Federal Awards. View of Responsible Officials: PINC management acknowledges the inadvertent exclusion of some funds from the Schedule of Expenditures of Federal Awards due to a CFO transition and outdated accounting system, but emphasizes that no fraud or misuse occurred, with discrepancies promptly resolved, and is actively implementing a new accounting system to ensure future compliance and improve reporting accuracy.