FAC Explorer

Audit 7631

FY End
2022-12-31
Total Expended
$35.93M
Findings
14
Programs
19
Organization: Northwest Indiana Community Action Corporation (IN)
Year: 2022 Accepted: 2023-12-20
Auditor: Wipfli

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
5682 2022-001 Significant Deficiency - P
5683 2022-001 Significant Deficiency - P
5684 2022-001 Significant Deficiency - P
5685 2022-001 Significant Deficiency - P
5686 2022-001 Significant Deficiency - P
5687 2022-001 Significant Deficiency - P
5688 2022-001 Significant Deficiency - P
582124 2022-001 Significant Deficiency - P
582125 2022-001 Significant Deficiency - P
582126 2022-001 Significant Deficiency - P
582127 2022-001 Significant Deficiency - P
582128 2022-001 Significant Deficiency - P
582129 2022-001 Significant Deficiency - P
582130 2022-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $13.88M Yes 1
14.871 Section 8 Housing Choice Vouchers $6.07M - 0
93.568 Covid-19 Low-Income Home Energy Assistance $4.77M Yes 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $3.66M - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.95M Yes 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $1.43M Yes 1
93.667 Social Services Block Grant $1.08M - 0
93.569 Community Services Block Grant $920,073 Yes 1
93.778 Medical Assistance Program $651,023 - 0
93.569 Covid-19 Community Services Block Grant $394,293 Yes 1
93.052 National Family Caregiver Support, Title Iii, Part E $386,936 - 0
81.042 Weatherization Assistance for Low-Income Persons $130,979 - 0
64.033 Va Supportive Services for Veteran Families Program $130,082 - 0
94.011 Foster Grandparent Program $124,715 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $124,147 - 0
93.053 Nutrition Services Incentive Program $90,529 Yes 1
94.016 Senior Companion Program $70,630 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $54,596 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $15,888 - 0

Contacts

Name Title Type
LKFFCWXP1LU2 Jonathan Edwards Auditee
6308851696 Karl Eck Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Northwest Indiana Community Action Corporation 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 Northwest Indiana Community Action Corporation, it is not intended to and does not present the financial position, changes in net assets or cash flows of Northwest Indiana Community Action Corporation. 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. Negative amounts shown on the Schedule 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: NA Northwest Indiana Community Action Corporation does not have any subrecipients and therefore has not incurred subrecipient expenditures.

Finding Details

Finding 2022-001
Fiscal Internal Controls Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Furthermore, Uniform Guidance 200.512(a) requires audits to be submitted by nine months after the end of the audit period. Condition: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Effect: A significant deficiency in internal control over financial reporting exists due to not providing audit documentation in a timely manner. Cause: Changes in fiscal personnel delayed completion of the December 31, 2022 audit. Auditor's Recommendation: Processes should be developed to ensure GAAP-prepared financial statements and the SEFA can be prepared in an accurate and timely manner to allow for the audit to be conducted and concluded within the nine month period following year-end. Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Aging Cluster AL number:93.044, 93.045, and 93.053 Award number:49667, 59326, and 69746 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Low-Income Home Energy Assistance Low-Income Home Energy Assistance AL number:93.568 Award number:LI-ARPA-021-128, LI-ES-023-018, LI-IIJA-022-018, and ARPA-WA-021-018 WL-023-018, LI-022-018, and LI-023-018 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Community Services Block Grant Community Services Block Grant AL number:93.569 Award number:CS-CV-020-018, CS-021-018, and CS-022-018
Finding 2022-001
Fiscal Internal Controls Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Furthermore, Uniform Guidance 200.512(a) requires audits to be submitted by nine months after the end of the audit period. Condition: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Effect: A significant deficiency in internal control over financial reporting exists due to not providing audit documentation in a timely manner. Cause: Changes in fiscal personnel delayed completion of the December 31, 2022 audit. Auditor's Recommendation: Processes should be developed to ensure GAAP-prepared financial statements and the SEFA can be prepared in an accurate and timely manner to allow for the audit to be conducted and concluded within the nine month period following year-end. Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Aging Cluster AL number:93.044, 93.045, and 93.053 Award number:49667, 59326, and 69746 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Low-Income Home Energy Assistance Low-Income Home Energy Assistance AL number:93.568 Award number:LI-ARPA-021-128, LI-ES-023-018, LI-IIJA-022-018, and ARPA-WA-021-018 WL-023-018, LI-022-018, and LI-023-018 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Community Services Block Grant Community Services Block Grant AL number:93.569 Award number:CS-CV-020-018, CS-021-018, and CS-022-018
Finding 2022-001
Fiscal Internal Controls Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Furthermore, Uniform Guidance 200.512(a) requires audits to be submitted by nine months after the end of the audit period. Condition: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Effect: A significant deficiency in internal control over financial reporting exists due to not providing audit documentation in a timely manner. Cause: Changes in fiscal personnel delayed completion of the December 31, 2022 audit. Auditor's Recommendation: Processes should be developed to ensure GAAP-prepared financial statements and the SEFA can be prepared in an accurate and timely manner to allow for the audit to be conducted and concluded within the nine month period following year-end. Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Aging Cluster AL number:93.044, 93.045, and 93.053 Award number:49667, 59326, and 69746 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Low-Income Home Energy Assistance Low-Income Home Energy Assistance AL number:93.568 Award number:LI-ARPA-021-128, LI-ES-023-018, LI-IIJA-022-018, and ARPA-WA-021-018 WL-023-018, LI-022-018, and LI-023-018 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Community Services Block Grant Community Services Block Grant AL number:93.569 Award number:CS-CV-020-018, CS-021-018, and CS-022-018
Finding 2022-001
Fiscal Internal Controls Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Furthermore, Uniform Guidance 200.512(a) requires audits to be submitted by nine months after the end of the audit period. Condition: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Effect: A significant deficiency in internal control over financial reporting exists due to not providing audit documentation in a timely manner. Cause: Changes in fiscal personnel delayed completion of the December 31, 2022 audit. Auditor's Recommendation: Processes should be developed to ensure GAAP-prepared financial statements and the SEFA can be prepared in an accurate and timely manner to allow for the audit to be conducted and concluded within the nine month period following year-end. Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Aging Cluster AL number:93.044, 93.045, and 93.053 Award number:49667, 59326, and 69746 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Low-Income Home Energy Assistance Low-Income Home Energy Assistance AL number:93.568 Award number:LI-ARPA-021-128, LI-ES-023-018, LI-IIJA-022-018, and ARPA-WA-021-018 WL-023-018, LI-022-018, and LI-023-018 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Community Services Block Grant Community Services Block Grant AL number:93.569 Award number:CS-CV-020-018, CS-021-018, and CS-022-018
Finding 2022-001
Fiscal Internal Controls Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Furthermore, Uniform Guidance 200.512(a) requires audits to be submitted by nine months after the end of the audit period. Condition: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Effect: A significant deficiency in internal control over financial reporting exists due to not providing audit documentation in a timely manner. Cause: Changes in fiscal personnel delayed completion of the December 31, 2022 audit. Auditor's Recommendation: Processes should be developed to ensure GAAP-prepared financial statements and the SEFA can be prepared in an accurate and timely manner to allow for the audit to be conducted and concluded within the nine month period following year-end. Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Aging Cluster AL number:93.044, 93.045, and 93.053 Award number:49667, 59326, and 69746 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Low-Income Home Energy Assistance Low-Income Home Energy Assistance AL number:93.568 Award number:LI-ARPA-021-128, LI-ES-023-018, LI-IIJA-022-018, and ARPA-WA-021-018 WL-023-018, LI-022-018, and LI-023-018 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Community Services Block Grant Community Services Block Grant AL number:93.569 Award number:CS-CV-020-018, CS-021-018, and CS-022-018
Finding 2022-001
Fiscal Internal Controls Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Furthermore, Uniform Guidance 200.512(a) requires audits to be submitted by nine months after the end of the audit period. Condition: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Effect: A significant deficiency in internal control over financial reporting exists due to not providing audit documentation in a timely manner. Cause: Changes in fiscal personnel delayed completion of the December 31, 2022 audit. Auditor's Recommendation: Processes should be developed to ensure GAAP-prepared financial statements and the SEFA can be prepared in an accurate and timely manner to allow for the audit to be conducted and concluded within the nine month period following year-end. Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Aging Cluster AL number:93.044, 93.045, and 93.053 Award number:49667, 59326, and 69746 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Low-Income Home Energy Assistance Low-Income Home Energy Assistance AL number:93.568 Award number:LI-ARPA-021-128, LI-ES-023-018, LI-IIJA-022-018, and ARPA-WA-021-018 WL-023-018, LI-022-018, and LI-023-018 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Community Services Block Grant Community Services Block Grant AL number:93.569 Award number:CS-CV-020-018, CS-021-018, and CS-022-018
Finding 2022-001
Fiscal Internal Controls Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Furthermore, Uniform Guidance 200.512(a) requires audits to be submitted by nine months after the end of the audit period. Condition: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Effect: A significant deficiency in internal control over financial reporting exists due to not providing audit documentation in a timely manner. Cause: Changes in fiscal personnel delayed completion of the December 31, 2022 audit. Auditor's Recommendation: Processes should be developed to ensure GAAP-prepared financial statements and the SEFA can be prepared in an accurate and timely manner to allow for the audit to be conducted and concluded within the nine month period following year-end. Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Aging Cluster AL number:93.044, 93.045, and 93.053 Award number:49667, 59326, and 69746 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Low-Income Home Energy Assistance Low-Income Home Energy Assistance AL number:93.568 Award number:LI-ARPA-021-128, LI-ES-023-018, LI-IIJA-022-018, and ARPA-WA-021-018 WL-023-018, LI-022-018, and LI-023-018 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Community Services Block Grant Community Services Block Grant AL number:93.569 Award number:CS-CV-020-018, CS-021-018, and CS-022-018
Finding 2022-001
Fiscal Internal Controls Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Furthermore, Uniform Guidance 200.512(a) requires audits to be submitted by nine months after the end of the audit period. Condition: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Effect: A significant deficiency in internal control over financial reporting exists due to not providing audit documentation in a timely manner. Cause: Changes in fiscal personnel delayed completion of the December 31, 2022 audit. Auditor's Recommendation: Processes should be developed to ensure GAAP-prepared financial statements and the SEFA can be prepared in an accurate and timely manner to allow for the audit to be conducted and concluded within the nine month period following year-end. Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Aging Cluster AL number:93.044, 93.045, and 93.053 Award number:49667, 59326, and 69746 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Low-Income Home Energy Assistance Low-Income Home Energy Assistance AL number:93.568 Award number:LI-ARPA-021-128, LI-ES-023-018, LI-IIJA-022-018, and ARPA-WA-021-018 WL-023-018, LI-022-018, and LI-023-018 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Community Services Block Grant Community Services Block Grant AL number:93.569 Award number:CS-CV-020-018, CS-021-018, and CS-022-018
Finding 2022-001
Fiscal Internal Controls Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Furthermore, Uniform Guidance 200.512(a) requires audits to be submitted by nine months after the end of the audit period. Condition: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Effect: A significant deficiency in internal control over financial reporting exists due to not providing audit documentation in a timely manner. Cause: Changes in fiscal personnel delayed completion of the December 31, 2022 audit. Auditor's Recommendation: Processes should be developed to ensure GAAP-prepared financial statements and the SEFA can be prepared in an accurate and timely manner to allow for the audit to be conducted and concluded within the nine month period following year-end. Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Aging Cluster AL number:93.044, 93.045, and 93.053 Award number:49667, 59326, and 69746 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Low-Income Home Energy Assistance Low-Income Home Energy Assistance AL number:93.568 Award number:LI-ARPA-021-128, LI-ES-023-018, LI-IIJA-022-018, and ARPA-WA-021-018 WL-023-018, LI-022-018, and LI-023-018 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Community Services Block Grant Community Services Block Grant AL number:93.569 Award number:CS-CV-020-018, CS-021-018, and CS-022-018
Finding 2022-001
Fiscal Internal Controls Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Furthermore, Uniform Guidance 200.512(a) requires audits to be submitted by nine months after the end of the audit period. Condition: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Effect: A significant deficiency in internal control over financial reporting exists due to not providing audit documentation in a timely manner. Cause: Changes in fiscal personnel delayed completion of the December 31, 2022 audit. Auditor's Recommendation: Processes should be developed to ensure GAAP-prepared financial statements and the SEFA can be prepared in an accurate and timely manner to allow for the audit to be conducted and concluded within the nine month period following year-end. Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Aging Cluster AL number:93.044, 93.045, and 93.053 Award number:49667, 59326, and 69746 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Low-Income Home Energy Assistance Low-Income Home Energy Assistance AL number:93.568 Award number:LI-ARPA-021-128, LI-ES-023-018, LI-IIJA-022-018, and ARPA-WA-021-018 WL-023-018, LI-022-018, and LI-023-018 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Community Services Block Grant Community Services Block Grant AL number:93.569 Award number:CS-CV-020-018, CS-021-018, and CS-022-018
Finding 2022-001
Fiscal Internal Controls Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Furthermore, Uniform Guidance 200.512(a) requires audits to be submitted by nine months after the end of the audit period. Condition: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Effect: A significant deficiency in internal control over financial reporting exists due to not providing audit documentation in a timely manner. Cause: Changes in fiscal personnel delayed completion of the December 31, 2022 audit. Auditor's Recommendation: Processes should be developed to ensure GAAP-prepared financial statements and the SEFA can be prepared in an accurate and timely manner to allow for the audit to be conducted and concluded within the nine month period following year-end. Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Aging Cluster AL number:93.044, 93.045, and 93.053 Award number:49667, 59326, and 69746 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Low-Income Home Energy Assistance Low-Income Home Energy Assistance AL number:93.568 Award number:LI-ARPA-021-128, LI-ES-023-018, LI-IIJA-022-018, and ARPA-WA-021-018 WL-023-018, LI-022-018, and LI-023-018 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Community Services Block Grant Community Services Block Grant AL number:93.569 Award number:CS-CV-020-018, CS-021-018, and CS-022-018
Finding 2022-001
Fiscal Internal Controls Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Furthermore, Uniform Guidance 200.512(a) requires audits to be submitted by nine months after the end of the audit period. Condition: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Effect: A significant deficiency in internal control over financial reporting exists due to not providing audit documentation in a timely manner. Cause: Changes in fiscal personnel delayed completion of the December 31, 2022 audit. Auditor's Recommendation: Processes should be developed to ensure GAAP-prepared financial statements and the SEFA can be prepared in an accurate and timely manner to allow for the audit to be conducted and concluded within the nine month period following year-end. Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Aging Cluster AL number:93.044, 93.045, and 93.053 Award number:49667, 59326, and 69746 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Low-Income Home Energy Assistance Low-Income Home Energy Assistance AL number:93.568 Award number:LI-ARPA-021-128, LI-ES-023-018, LI-IIJA-022-018, and ARPA-WA-021-018 WL-023-018, LI-022-018, and LI-023-018 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Community Services Block Grant Community Services Block Grant AL number:93.569 Award number:CS-CV-020-018, CS-021-018, and CS-022-018
Finding 2022-001
Fiscal Internal Controls Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Furthermore, Uniform Guidance 200.512(a) requires audits to be submitted by nine months after the end of the audit period. Condition: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Effect: A significant deficiency in internal control over financial reporting exists due to not providing audit documentation in a timely manner. Cause: Changes in fiscal personnel delayed completion of the December 31, 2022 audit. Auditor's Recommendation: Processes should be developed to ensure GAAP-prepared financial statements and the SEFA can be prepared in an accurate and timely manner to allow for the audit to be conducted and concluded within the nine month period following year-end. Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Aging Cluster AL number:93.044, 93.045, and 93.053 Award number:49667, 59326, and 69746 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Low-Income Home Energy Assistance Low-Income Home Energy Assistance AL number:93.568 Award number:LI-ARPA-021-128, LI-ES-023-018, LI-IIJA-022-018, and ARPA-WA-021-018 WL-023-018, LI-022-018, and LI-023-018 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Community Services Block Grant Community Services Block Grant AL number:93.569 Award number:CS-CV-020-018, CS-021-018, and CS-022-018
Finding 2022-001
Fiscal Internal Controls Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Furthermore, Uniform Guidance 200.512(a) requires audits to be submitted by nine months after the end of the audit period. Condition: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Effect: A significant deficiency in internal control over financial reporting exists due to not providing audit documentation in a timely manner. Cause: Changes in fiscal personnel delayed completion of the December 31, 2022 audit. Auditor's Recommendation: Processes should be developed to ensure GAAP-prepared financial statements and the SEFA can be prepared in an accurate and timely manner to allow for the audit to be conducted and concluded within the nine month period following year-end. Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Northwest Indiana Community Action Corporation's major federal programs. Questioned Costs: None Federal Program Information: Funding agency:Department of Health and Human Services Passed through:Indiana Family and Social Services Administration Title:Aging Cluster AL number:93.044, 93.045, and 93.053 Award number:49667, 59326, and 69746 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Low-Income Home Energy Assistance Low-Income Home Energy Assistance AL number:93.568 Award number:LI-ARPA-021-128, LI-ES-023-018, LI-IIJA-022-018, and ARPA-WA-021-018 WL-023-018, LI-022-018, and LI-023-018 Funding agency:Department of Health and Human Services Passed through:Indiana Housing & Community Development Authority Title:COVID-19 Community Services Block Grant Community Services Block Grant AL number:93.569 Award number:CS-CV-020-018, CS-021-018, and CS-022-018