FAC Explorer

Audit 387265

FY End
2024-04-30
Total Expended
$5.55M
Findings
8
Programs
3
Organization: Weingart Center Association and Subsidiaries (CA)
Year: 2024 Accepted: 2026-02-13
Auditor: NOVOGRADAC AND COMPANY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173495 2024-001 Material Weakness Yes L
1173496 2024-002 Material Weakness Yes I
1173497 2024-001 Material Weakness Yes L
1173498 2024-002 Material Weakness Yes I
1173499 2024-001 Material Weakness Yes L
1173500 2024-002 Material Weakness Yes I
1173501 2024-001 Material Weakness Yes L
1173502 2024-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3.90M Yes 2
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $325,298 Yes 2
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $155,584 Yes 0

Contacts

Name Title Type
L3FBDNB6TPM7 Tonja Boykin Auditee
2134080508 Dayle Dalling Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the expenditures on an accrual basis of Weingart Center Association and Subsidiaries (a Pennsylvania non-profit public benefit corporation) under programs of the federal government for the year ended April 30, 2024. The information in the Schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the basic consolidated financial statements. For purposes of the Schedule, federal awards include all subawards to the Center by nonfederal organizations pursuant to federal grants, contracts and similar agreements.
Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards; wherein certain types of expenditures are not allowed. Assistance Listing numbers are provided when available. The Center elected not to use the 10% de minimis indirect cost rate. The Center did not receive any federal insurance or federal noncash assistance, did not provide any amounts to sub-recipients and had no outstanding loans or loan guarantees with continuing compliance requirements.

Finding Details

Finding 2024-001
Finding 2024-001 Finding resolution status: In progress Statement of Condition The audited financial statements for the year ended April 30, 2024 were not submitted timely in accordance with OMB requirements. Criteria: The Center must submit the audited financial statements within the earlier of nine months after the fiscal year end or 30 days after the issuance of the audited financial statements. Effect or Potential Effect The Center is in non-compliance with OMB financial statement submission requirements. Cause Controls are not in place to ensure that the audited financial statements are submitted in a timely manner. Recommendation We recommend that the Center ensures that audited financial statements are submitted on time. Response: The Center will evaluate its procedures to ensure that future audits are filed in a timely manner. Views of Responsible Officials and Planned Corrective Action We agree that the Center needs to evaluate its procedures to ensure that audits are filed on time. Concur or do not concur with this finding: Concur Agree or disagree with auditor recommendations: Agree Completion date or proposed completion date: February 15, 2026
Finding 2024-002
Finding 2024-002 Finding resolution status: Resolved Statement of Condition Formal documentation of the procurement process was unavailable for certain vendors. This is a repeat of finding 2023-008. Criteria: The Center must have and use documented procurement procedures under the Uniform Guidance 2 CFR 200 320. This includes a requirement to maintain procurement documentation. Effect or Potential Effect The Center is in non-compliance with OMB procurement requirements. Cause Controls were not in place to ensure that the proper documentation of procurement procedures was maintained. Recommendation We recommend that the Center revise its documentation system to allow for centralized and accessible storage of support for its vendor procurement process. Response: While the Center has made every effort to follow and document the procurement competitive bidding process for those items over the respective minimum thresholds mandated by the Uniform Guidance at 2 CFR 200 320, the Center has also contracted with a third-party consulting firm as of August 1, 2023, to conduct evaluations of vendors, and to facilitate and document the process. Views of Responsible Officials and Planned Corrective Action We agree that the Center needs to maintain adequate documentation of procedures performed for procurement. Concur or do not concur with this finding: Concur Agree or disagree with auditor recommendations: Agree Completion date or proposed completion date: July 22, 2025