FAC Explorer

Audit 631

FY End
2022-09-30
Total Expended
$2.62M
Findings
6
Programs
5
Organization: Washita Valley Community Action Council (OK)
Year: 2022 Accepted: 2023-10-12
Auditor: Saunders & Associates PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
329 2022-001 - - L
330 2022-001 - - L
331 2022-001 - - L
576771 2022-001 - - L
576772 2022-001 - - L
576773 2022-001 - - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $1.83M Yes 1
93.569 Community Services Block Grant $274,881 Yes 1
10.558 Child and Adult Care Food Program $114,016 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $19,821 - 0
14.239 Home Investment Partnerships Program $3,314 - 0

Contacts

Name Title Type
ZAHETHCPM7Y3 Liane Howell Auditee
4052245831 G.b. Saunders Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule of expenditures of federal and state awards are reported on the modified cash 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: Elected not to use The accompanying schedule of expenditures of federal and state awards include the federal and state grant activity of Washita Valley Community Action Council, and are presented on the modified cash basis of accounting. The information in these schedules 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 the organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the organization.
Title: Contingent Liabilities Accounting Policies: Expenditures reported on the schedule of expenditures of federal and state awards are reported on the modified cash 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: Elected not to use The organization participates in a number of federal and state assisted programs. These programs are audited in accordance with Government auditing Standards and the Single Audit Act Amendments of 1996, if applicable, in accordance with the required levels of Federal Financial Assistance. Audits of prior years have not resulted in any significant disallowed costs; however, grantor agencies may provide for further examinations. Based on prior experience, management believes that further examinations would not result in any significant disallowed costs.
Title: Subrecipients Accounting Policies: Expenditures reported on the schedule of expenditures of federal and state awards are reported on the modified cash 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: Elected not to use Washita Valley Community Action Council has no subrecipients

Finding Details

Finding 2022-001
2022-001 NON-COMPLIANCE WITH AUDITEE RESPONSIILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE Criteria: Under the requirements of Uniform Guidance, it is the auditee’s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor’s report or none months after the end of the audit period. Condition: The delay of finalization of the audit report was directly related to circumstances experienced by the audit firm. During the time frame, the audit firm lost two audit staff, on auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff member. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The c-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: WVCAC is out of compliance with the reporting deadline for the audit. Recommendation: WVCA’s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of WVCAC as they were prepared for the audit as they have been consistently over the years. Reply: See Corrective Action Plan.
Finding 2022-001
2022-001 NON-COMPLIANCE WITH AUDITEE RESPONSIILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE Criteria: Under the requirements of Uniform Guidance, it is the auditee’s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor’s report or none months after the end of the audit period. Condition: The delay of finalization of the audit report was directly related to circumstances experienced by the audit firm. During the time frame, the audit firm lost two audit staff, on auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff member. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The c-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: WVCAC is out of compliance with the reporting deadline for the audit. Recommendation: WVCA’s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of WVCAC as they were prepared for the audit as they have been consistently over the years. Reply: See Corrective Action Plan.
Finding 2022-001
2022-001 NON-COMPLIANCE WITH AUDITEE RESPONSIILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE Criteria: Under the requirements of Uniform Guidance, it is the auditee’s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor’s report or none months after the end of the audit period. Condition: The delay of finalization of the audit report was directly related to circumstances experienced by the audit firm. During the time frame, the audit firm lost two audit staff, on auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff member. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The c-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: WVCAC is out of compliance with the reporting deadline for the audit. Recommendation: WVCA’s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of WVCAC as they were prepared for the audit as they have been consistently over the years. Reply: See Corrective Action Plan.
Finding 2022-001
2022-001 NON-COMPLIANCE WITH AUDITEE RESPONSIILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE Criteria: Under the requirements of Uniform Guidance, it is the auditee’s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor’s report or none months after the end of the audit period. Condition: The delay of finalization of the audit report was directly related to circumstances experienced by the audit firm. During the time frame, the audit firm lost two audit staff, on auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff member. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The c-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: WVCAC is out of compliance with the reporting deadline for the audit. Recommendation: WVCA’s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of WVCAC as they were prepared for the audit as they have been consistently over the years. Reply: See Corrective Action Plan.
Finding 2022-001
2022-001 NON-COMPLIANCE WITH AUDITEE RESPONSIILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE Criteria: Under the requirements of Uniform Guidance, it is the auditee’s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor’s report or none months after the end of the audit period. Condition: The delay of finalization of the audit report was directly related to circumstances experienced by the audit firm. During the time frame, the audit firm lost two audit staff, on auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff member. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The c-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: WVCAC is out of compliance with the reporting deadline for the audit. Recommendation: WVCA’s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of WVCAC as they were prepared for the audit as they have been consistently over the years. Reply: See Corrective Action Plan.
Finding 2022-001
2022-001 NON-COMPLIANCE WITH AUDITEE RESPONSIILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE Criteria: Under the requirements of Uniform Guidance, it is the auditee’s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor’s report or none months after the end of the audit period. Condition: The delay of finalization of the audit report was directly related to circumstances experienced by the audit firm. During the time frame, the audit firm lost two audit staff, on auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff member. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The c-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: WVCAC is out of compliance with the reporting deadline for the audit. Recommendation: WVCA’s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of WVCAC as they were prepared for the audit as they have been consistently over the years. Reply: See Corrective Action Plan.