Finding 1088674 (2024-001)

Material Weakness

Requirement

G

Questioned Costs

-

Year

2024

Accepted

2024-11-26

Audit: 329994

Organization: Goodwill Industries of Upstate/midlands South Carolina, Inc. (SC)

Auditor: Forvis Mazars LLP

AI Summary

Core Issue: Unallowed costs were included in the matching requirement due to outdated tracking documents.
Impacted Requirements: The Organization's internal controls for matching expenses were insufficient, leading to incorrect calculations.
Recommended Follow-Up: Management should establish stronger controls for tracking matching expenses to avoid future discrepancies.

Finding Text

2024-001 Unallowed costs were included in the matching requirement Criteria- The Organization’s internal control over tracking for matching expenses is a process designed to provide assurance about the matching balance charged to the grant. Condition- The document used for tracking matching expenses was not updated to the current year pay rate for several volunteers. Cause- The Organization has limited controls over the review process for tracking matching expenses. Effect- The Organization’s matching expenses were not calculated correctly. Recommendation- Management should design and implement effective controls over matching tracking to prevent future variances. Management’s Response- See management’s corrective action plan.

Programs in Audit

ALN	Program Name	Expenditures
17.270	Reintegration of Ex-Offenders	$161,373
17.805	Homeless Veterans Reintegration Project	$126,227
17.274	Youthbuild	$117,135
10.561	State Administrative Matching Grants for the Supplemental Nutrition Assistance Program	$33,311
17.235	Senior Community Service Employment Program	$33,097

Finding 1088674 (2024-001)

AI Summary

Finding Text

Categories

Other Findings in this Audit

Programs in Audit