FAC Explorer

Audit 6513

FY End
2023-06-30
Total Expended
$1.01M
Findings
20
Programs
7
Organization: YWCA Metropolitan Phoenix (AZ)
Year: 2023 Accepted: 2023-12-13
Auditor: Clifton Larson Allen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4195 2023-001 Significant Deficiency - AB
4196 2023-002 Significant Deficiency - G
4197 2023-001 Significant Deficiency - AB
4198 2023-002 Significant Deficiency - G
4199 2023-001 Significant Deficiency - AB
4200 2023-002 Significant Deficiency - G
4201 2023-003 Significant Deficiency - AB
4202 2023-004 Significant Deficiency - C
4203 2023-005 Significant Deficiency - P
4204 2023-006 Significant Deficiency - AB
580637 2023-001 Significant Deficiency - AB
580638 2023-002 Significant Deficiency - G
580639 2023-001 Significant Deficiency - AB
580640 2023-002 Significant Deficiency - G
580641 2023-001 Significant Deficiency - AB
580642 2023-002 Significant Deficiency - G
580643 2023-003 Significant Deficiency - AB
580644 2023-004 Significant Deficiency - C
580645 2023-005 Significant Deficiency - P
580646 2023-006 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $336,391 Yes 4
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $332,422 Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $167,150 - 0
14.218 Community Development Block Grants/entitlement Grants $76,776 - 0
93.667 Social Services Block Grant $47,479 - 0
93.053 Nutrition Services Incentive Program $36,250 Yes 2
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $12,418 Yes 2

Contacts

Name Title Type
UQJ7GZV1YNY8 Debbie Esparza Auditee
6239317436 Jean Marie Dietrich Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (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, Negative amounts shown on the schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: YWCA Metropolitan Phoenix has elected to use a negotiated indirect cost rate of 15% for the year ended June 30, 2023. The accompanying Schedule includes the federal grant activity of YWCA Metropolitan Phoenix under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 YWCA Metropolitan Phoenix, it is not intended to and does not present the financial position, changes in net assets or cashflows of YWCA Metropolitan Phoenix.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (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, Negative amounts shown on the schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: YWCA Metropolitan Phoenix has elected to use a negotiated indirect cost rate of 15% for the year ended June 30, 2023. There were no subrecipient payments during the year ended June 30, 2023.

Finding Details

Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For 21 of the 21 cash disbursements tested, there was no indication of review and approval over the expense by a secondary, independent individual separate from the requestor. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established sufficient controls designed to ensure adequate segregation of duties in the cash distribution process. Disbursements to US Foods were established as an automatic debit and therefore did not have individual approvals. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of the 15% non-federal matching contribution requirement, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties for calculating the matching requirement. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the calculation of the matching requirement is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For 21 of the 21 cash disbursements tested, there was no indication of review and approval over the expense by a secondary, independent individual separate from the requestor. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established sufficient controls designed to ensure adequate segregation of duties in the cash distribution process. Disbursements to US Foods were established as an automatic debit and therefore did not have individual approvals. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of the 15% non-federal matching contribution requirement, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties for calculating the matching requirement. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the calculation of the matching requirement is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For 21 of the 21 cash disbursements tested, there was no indication of review and approval over the expense by a secondary, independent individual separate from the requestor. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established sufficient controls designed to ensure adequate segregation of duties in the cash distribution process. Disbursements to US Foods were established as an automatic debit and therefore did not have individual approvals. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of the 15% non-federal matching contribution requirement, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties for calculating the matching requirement. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the calculation of the matching requirement is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-003
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For 3 of the 13 cash disbursements tested, there was no indication of review and approval over the expense by a secondary, independent individual separate from the requestor. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established sufficient controls designed to ensure adequate segregation of duties in the cash distribution process. Credit card disbursements did not have individual approvals. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-004
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of the cash management requirement for all periods during the fiscal year, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties over cash management. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the cash management requirement is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-005
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of indirect costs for all periods during the fiscal year, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties over the indirect cost calculation. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the indirect cost calculation is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-006
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the quarterly financial and performance reports submitted during the fiscal year, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties over reporting. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure required reports are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For 21 of the 21 cash disbursements tested, there was no indication of review and approval over the expense by a secondary, independent individual separate from the requestor. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established sufficient controls designed to ensure adequate segregation of duties in the cash distribution process. Disbursements to US Foods were established as an automatic debit and therefore did not have individual approvals. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of the 15% non-federal matching contribution requirement, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties for calculating the matching requirement. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the calculation of the matching requirement is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For 21 of the 21 cash disbursements tested, there was no indication of review and approval over the expense by a secondary, independent individual separate from the requestor. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established sufficient controls designed to ensure adequate segregation of duties in the cash distribution process. Disbursements to US Foods were established as an automatic debit and therefore did not have individual approvals. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of the 15% non-federal matching contribution requirement, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties for calculating the matching requirement. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the calculation of the matching requirement is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For 21 of the 21 cash disbursements tested, there was no indication of review and approval over the expense by a secondary, independent individual separate from the requestor. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established sufficient controls designed to ensure adequate segregation of duties in the cash distribution process. Disbursements to US Foods were established as an automatic debit and therefore did not have individual approvals. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of the 15% non-federal matching contribution requirement, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties for calculating the matching requirement. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the calculation of the matching requirement is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-003
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For 3 of the 13 cash disbursements tested, there was no indication of review and approval over the expense by a secondary, independent individual separate from the requestor. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established sufficient controls designed to ensure adequate segregation of duties in the cash distribution process. Credit card disbursements did not have individual approvals. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-004
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of the cash management requirement for all periods during the fiscal year, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties over cash management. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the cash management requirement is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-005
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of indirect costs for all periods during the fiscal year, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties over the indirect cost calculation. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the indirect cost calculation is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Finding 2023-006
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the quarterly financial and performance reports submitted during the fiscal year, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties over reporting. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure required reports are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.