FAC Explorer

Finding 1077398 (2023-006)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 323235
Organization: Wabanaki Health and Wellness (ME)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: An expense for a service performed in 2022 was incorrectly recorded in 2023.
  • Impacted Requirements: This violates GAAP by not recognizing the expense in the correct period, leading to inaccurate financial reporting.
  • Recommended Follow-Up: Finance staff should regularly review and enter invoices promptly to ensure accurate transaction recording.

Finding Text

Finding Number: 2023-006 Repeat Finding: No Type of Finding: Significant Deficiency Description: Recording Expenses in Proper Period Condition: During our testing of cash disbursements, we noted that an expense that was charged to a major program in 2023 was for a service that was performed in 2022. Criteria: The organization should be following GAAP, when the expense was incurred but not paid for in 2022, it should have been recognized as an expense and accrued as a liability. Cause: The finance department staff did not record the transaction properly. Effect: Grant revenue and expenses were understated in 2022 and overstated in 2023. Recommendation: Finance department staff should review and enter invoices in the accounting system as they come in, so as to ensure the transactions are being properly recorded. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

Categories

Significant Deficiency

Other Findings in this Audit

  • 500932 2023-001
    Material Weakness Repeat
  • 500933 2023-002
    Material Weakness Repeat
  • 500934 2023-003
    Significant Deficiency Repeat
  • 500935 2023-008
    Significant Deficiency
  • 500936 2023-001
    Material Weakness Repeat
  • 500937 2023-002
    Material Weakness Repeat
  • 500938 2023-003
    Significant Deficiency Repeat
  • 500939 2023-008
    Significant Deficiency
  • 500940 2023-001
    Material Weakness Repeat
  • 500941 2023-002
    Material Weakness Repeat
  • 500942 2023-003
    Significant Deficiency Repeat
  • 500943 2023-007
    Material Weakness Repeat
  • 500944 2023-008
    Significant Deficiency
  • 500945 2023-001
    Material Weakness Repeat
  • 500946 2023-002
    Material Weakness Repeat
  • 500947 2023-003
    Significant Deficiency Repeat
  • 500948 2023-008
    Significant Deficiency
  • 500949 2023-009
    Significant Deficiency
  • 500950 2023-001
    Material Weakness Repeat
  • 500951 2023-002
    Material Weakness Repeat
  • 500952 2023-003
    Significant Deficiency Repeat
  • 500953 2023-008
    Significant Deficiency
  • 500954 2023-009
    Significant Deficiency
  • 500955 2023-010
    Significant Deficiency
  • 500956 2023-006
    Significant Deficiency
  • 500957 2023-001
    Material Weakness Repeat
  • 500958 2023-002
    Material Weakness Repeat
  • 500959 2023-003
    Significant Deficiency Repeat
  • 500960 2023-008
    Significant Deficiency
  • 500961 2023-001
    Material Weakness Repeat
  • 500962 2023-002
    Material Weakness Repeat
  • 500963 2023-003
    Significant Deficiency Repeat
  • 500964 2023-008
    Significant Deficiency
  • 500965 2023-001
    Material Weakness Repeat
  • 500966 2023-002
    Material Weakness Repeat
  • 500967 2023-003
    Significant Deficiency Repeat
  • 500968 2023-007
    Material Weakness Repeat
  • 500969 2023-008
    Significant Deficiency
  • 500970 2023-001
    Material Weakness Repeat
  • 500971 2023-002
    Material Weakness Repeat
  • 500972 2023-003
    Significant Deficiency Repeat
  • 500973 2023-008
    Significant Deficiency
  • 500974 2023-009
    Significant Deficiency
  • 1077374 2023-001
    Material Weakness Repeat
  • 1077375 2023-002
    Material Weakness Repeat
  • 1077376 2023-003
    Significant Deficiency Repeat
  • 1077377 2023-008
    Significant Deficiency
  • 1077378 2023-001
    Material Weakness Repeat
  • 1077379 2023-002
    Material Weakness Repeat
  • 1077380 2023-003
    Significant Deficiency Repeat
  • 1077381 2023-008
    Significant Deficiency
  • 1077382 2023-001
    Material Weakness Repeat
  • 1077383 2023-002
    Material Weakness Repeat
  • 1077384 2023-003
    Significant Deficiency Repeat
  • 1077385 2023-007
    Material Weakness Repeat
  • 1077386 2023-008
    Significant Deficiency
  • 1077387 2023-001
    Material Weakness Repeat
  • 1077388 2023-002
    Material Weakness Repeat
  • 1077389 2023-003
    Significant Deficiency Repeat
  • 1077390 2023-008
    Significant Deficiency
  • 1077391 2023-009
    Significant Deficiency
  • 1077392 2023-001
    Material Weakness Repeat
  • 1077393 2023-002
    Material Weakness Repeat
  • 1077394 2023-003
    Significant Deficiency Repeat
  • 1077395 2023-008
    Significant Deficiency
  • 1077396 2023-009
    Significant Deficiency
  • 1077397 2023-010
    Significant Deficiency
  • 1077399 2023-001
    Material Weakness Repeat
  • 1077400 2023-002
    Material Weakness Repeat
  • 1077401 2023-003
    Significant Deficiency Repeat
  • 1077402 2023-008
    Significant Deficiency
  • 1077403 2023-001
    Material Weakness Repeat
  • 1077404 2023-002
    Material Weakness Repeat
  • 1077405 2023-003
    Significant Deficiency Repeat
  • 1077406 2023-008
    Significant Deficiency
  • 1077407 2023-001
    Material Weakness Repeat
  • 1077408 2023-002
    Material Weakness Repeat
  • 1077409 2023-003
    Significant Deficiency Repeat
  • 1077410 2023-007
    Material Weakness Repeat
  • 1077411 2023-008
    Significant Deficiency
  • 1077412 2023-001
    Material Weakness Repeat
  • 1077413 2023-002
    Material Weakness Repeat
  • 1077414 2023-003
    Significant Deficiency Repeat
  • 1077415 2023-008
    Significant Deficiency
  • 1077416 2023-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.859 Biomedical Research and Research Training $1.42M
93.772 Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement $644,028
93.933 Demonstration Projects for Indian Health $513,651
93.872 Tribal Maternal, Infant, and Early Childhood Home Visiting $394,448
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $264,082
93.493 Community Project Funding/congressionally Directed Spending ‐ Construction $243,060
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $191,341
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $177,747
93.762 A Comprehensive Approach to Good Health and Wellness in Indian County Ð Financed Solely by Prevention and Public Health $163,601
15.144 Indian Child Welfare Act_title II Grants $140,841
10.225 Community Food Projects $132,008
93.558 Temporary Assistance for Needy Families $100,070
21.027 Coronavirus State and Local Fiscal Recovery Funds $100,000
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $87,682
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $85,832
66.306 Environmental Justice Collaborative Problem-Solving Cooperative Agreement Program $83,810
93.587 Promote the Survival and Continuing Vitality of Native American Languages $62,409
93.959 Block Grants for Prevention and Treatment of Substance Abuse $55,929
93.268 Immunization Cooperative Agreements $54,486
93.788 Opioid Str $52,890
93.958 Block Grants for Community Mental Health Services $47,549
93.011 National Organizations of State and Local Officials $40,523
15.032 Indian Economic Development $25,043
10.766 Community Facilities Loans and Grants $23,007
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $11,697
10.568 Emergency Food Assistance Program (administrative Costs) $10,554
93.270 Adult Viral Hepatitis Prevention and Control $10,341
93.940 Hiv Prevention Activities_health Department Based $9,665
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $2,472