FAC Explorer

Audit 39954

FY End
2022-12-31
Total Expended
$11.71M
Findings
4
Programs
8
Organization: Western Indiana Community Action Agency, Inc. (IN)
Year: 2022 Accepted: 2023-09-28
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41512 2022-001 Material Weakness Yes E
41513 2022-001 Material Weakness Yes E
617954 2022-001 Material Weakness Yes E
617955 2022-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $3.01M Yes 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $725,508 - 0
94.011 Foster Grandparent Program $293,550 - 0
93.600 Head Start $215,999 - 0
10.558 Child and Adult Care Food Program $199,319 - 0
81.042 Weatherization Assistance for Low-Income Persons $192,874 - 0
94.002 Retired and Senior Volunteer Program $46,987 - 0
93.569 Community Services Block Grant $42,781 - 0

Contacts

Name Title Type
TABYL92MU463 Carole Barr Auditee
8122321264 John Hemming Auditor
No contacts on file

Notes to SEFA

Title: 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. De Minimis Rate Used: N Rate Explanation: Western Indiana Community Action Agency, Inc. has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. No federal grant awards were passed through to subrecipients during the year ended December 31, 2022.
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. De Minimis Rate Used: N Rate Explanation: Western Indiana Community Action Agency, Inc. has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Action Agency, Inc. under programs of the federal government for the year ended December 31, 2022. 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 Western Indiana Community Action Agency, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Western Indiana Community Action Agency, Inc.

Finding Details

Finding 2022-001
Finding 2022-001: Timely Processing of Participant Applications: Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program Indiana Housing and 10/01/22-09/30/23 #LI-023-024 Community Development Authority Low Income Home Energy Assistance Program Indiana Housing and 10/01/21-09/30/22 #LI-022-024 Community Development Authority Questioned Costs: None Condition: During our audit, Wipfli tested 38 participant files and their associated disbursements related to these grant awards. Of the 38 disbursements, nine of the applications were not processed within 55 days of the date of crisis or application date for program year 21-22 or 75 days of the date of crisis or application date for program year 22-23. All transactions tested were for services provided that are allowable to be charged to the grant award. This is a repeat of finding 2021-001. Criteria: A requirement of the LIHEAP manual from the State of Indiana the Indiana Housing and Community Development Authority indicates that the maximum period to process mail-in applications to determine and notify the applicant of eligibility must be no later than 55 or 75 calendar days after the application is complete with all required documentation. Cause: WICAA lacked adequate oversight to ensure all participant applications were processed consistently within 55 or 75 days. Effect: As a result of the internal control and compliance matter identified, a material weakness and an instance of non-compliance exists in WICAA?s compliance of the major program. Recommendation: We recommend that WICAA review their procedures for monitoring the process of participant applications so that participant applications can be processed timely within 55 or 75 days of the application date when all required documentation is obtained. View of responsible officials: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-001
Finding 2022-001: Timely Processing of Participant Applications: Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program Indiana Housing and 10/01/22-09/30/23 #LI-023-024 Community Development Authority Low Income Home Energy Assistance Program Indiana Housing and 10/01/21-09/30/22 #LI-022-024 Community Development Authority Questioned Costs: None Condition: During our audit, Wipfli tested 38 participant files and their associated disbursements related to these grant awards. Of the 38 disbursements, nine of the applications were not processed within 55 days of the date of crisis or application date for program year 21-22 or 75 days of the date of crisis or application date for program year 22-23. All transactions tested were for services provided that are allowable to be charged to the grant award. This is a repeat of finding 2021-001. Criteria: A requirement of the LIHEAP manual from the State of Indiana the Indiana Housing and Community Development Authority indicates that the maximum period to process mail-in applications to determine and notify the applicant of eligibility must be no later than 55 or 75 calendar days after the application is complete with all required documentation. Cause: WICAA lacked adequate oversight to ensure all participant applications were processed consistently within 55 or 75 days. Effect: As a result of the internal control and compliance matter identified, a material weakness and an instance of non-compliance exists in WICAA?s compliance of the major program. Recommendation: We recommend that WICAA review their procedures for monitoring the process of participant applications so that participant applications can be processed timely within 55 or 75 days of the application date when all required documentation is obtained. View of responsible officials: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-001
Finding 2022-001: Timely Processing of Participant Applications: Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program Indiana Housing and 10/01/22-09/30/23 #LI-023-024 Community Development Authority Low Income Home Energy Assistance Program Indiana Housing and 10/01/21-09/30/22 #LI-022-024 Community Development Authority Questioned Costs: None Condition: During our audit, Wipfli tested 38 participant files and their associated disbursements related to these grant awards. Of the 38 disbursements, nine of the applications were not processed within 55 days of the date of crisis or application date for program year 21-22 or 75 days of the date of crisis or application date for program year 22-23. All transactions tested were for services provided that are allowable to be charged to the grant award. This is a repeat of finding 2021-001. Criteria: A requirement of the LIHEAP manual from the State of Indiana the Indiana Housing and Community Development Authority indicates that the maximum period to process mail-in applications to determine and notify the applicant of eligibility must be no later than 55 or 75 calendar days after the application is complete with all required documentation. Cause: WICAA lacked adequate oversight to ensure all participant applications were processed consistently within 55 or 75 days. Effect: As a result of the internal control and compliance matter identified, a material weakness and an instance of non-compliance exists in WICAA?s compliance of the major program. Recommendation: We recommend that WICAA review their procedures for monitoring the process of participant applications so that participant applications can be processed timely within 55 or 75 days of the application date when all required documentation is obtained. View of responsible officials: Management agrees with the assessment and has committed to a corrective action plan.
Finding 2022-001
Finding 2022-001: Timely Processing of Participant Applications: Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program Indiana Housing and 10/01/22-09/30/23 #LI-023-024 Community Development Authority Low Income Home Energy Assistance Program Indiana Housing and 10/01/21-09/30/22 #LI-022-024 Community Development Authority Questioned Costs: None Condition: During our audit, Wipfli tested 38 participant files and their associated disbursements related to these grant awards. Of the 38 disbursements, nine of the applications were not processed within 55 days of the date of crisis or application date for program year 21-22 or 75 days of the date of crisis or application date for program year 22-23. All transactions tested were for services provided that are allowable to be charged to the grant award. This is a repeat of finding 2021-001. Criteria: A requirement of the LIHEAP manual from the State of Indiana the Indiana Housing and Community Development Authority indicates that the maximum period to process mail-in applications to determine and notify the applicant of eligibility must be no later than 55 or 75 calendar days after the application is complete with all required documentation. Cause: WICAA lacked adequate oversight to ensure all participant applications were processed consistently within 55 or 75 days. Effect: As a result of the internal control and compliance matter identified, a material weakness and an instance of non-compliance exists in WICAA?s compliance of the major program. Recommendation: We recommend that WICAA review their procedures for monitoring the process of participant applications so that participant applications can be processed timely within 55 or 75 days of the application date when all required documentation is obtained. View of responsible officials: Management agrees with the assessment and has committed to a corrective action plan.