FAC Explorer

Finding 1089174 (2023-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-12-03
Audit: 330588
Organization: New Opportunities, Inc. and Affiliates (CT)
Auditor: Whittlesey PC

AI Summary

  • Core Issue: The Organization's financial reporting processes were delayed, failing to meet timeliness standards for year-end financial close.
  • Impacted Requirements: This deficiency affects compliance with GAAP and federal/state reporting requirements across all federal programs.
  • Recommended Follow-Up: Ensure adequate staffing and training in the finance department to improve the timeliness of financial reporting and close processes.

Finding Text

Finding No. 2023-001: Financial Reporting – Significant Deficiency, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs. Criteria An accounting system and effective internal control environment should support the preparation of thefinancial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and grant reports in accordance with Federal and State compliance requirements, including a timely financial close process at year end. Condition In fiscal year 2023, the Organization’s accounting processes and internal controls over financial reporting did not meet timeliness standards. As a result, the financial close process including the grant schedule was not completed within the standard period. Cause The Organization experienced resource constraints due to illness, staff vacancy, and changes in financedepartment personnel during the fiscal year. Effect The books and records were not closed and finalized until many months after year end. Context The Organization’s accounting processes and internal controls over financial reporting were not performed in a timely manner. Recommendation We recommend that the Organization maintain an adequate level of appropriately trained andexperienced personnel. This will help ensure that the accounting processes and internal controls over financial reporting will function in a timely manner, and that the financial close processwill be complete, to meet identified standards. Management’s Response/View of Responsible Officials Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent fiscal years.

Categories

Internal Control / Segregation of Duties Reporting Significant Deficiency

Other Findings in this Audit

  • 512721 2023-001
    Significant Deficiency Repeat
  • 512722 2023-001
    Significant Deficiency Repeat
  • 512723 2023-001
    Significant Deficiency Repeat
  • 512724 2023-001
    Significant Deficiency Repeat
  • 512725 2023-001
    Significant Deficiency Repeat
  • 512726 2023-001
    Significant Deficiency Repeat
  • 512727 2023-001
    Significant Deficiency Repeat
  • 512728 2023-001
    Significant Deficiency Repeat
  • 512729 2023-001
    Significant Deficiency Repeat
  • 512730 2023-001
    Significant Deficiency Repeat
  • 512731 2023-001
    Significant Deficiency Repeat
  • 512732 2023-001
    Significant Deficiency Repeat
  • 512733 2023-001
    Significant Deficiency Repeat
  • 512734 2023-001
    Significant Deficiency Repeat
  • 512735 2023-001
    Significant Deficiency Repeat
  • 512736 2023-001
    Significant Deficiency Repeat
  • 512737 2023-001
    Significant Deficiency Repeat
  • 512738 2023-001
    Significant Deficiency Repeat
  • 512739 2023-001
    Significant Deficiency Repeat
  • 512740 2023-001
    Significant Deficiency Repeat
  • 512741 2023-001
    Significant Deficiency Repeat
  • 512742 2023-001
    Significant Deficiency Repeat
  • 512743 2023-001
    Significant Deficiency Repeat
  • 512744 2023-001
    Significant Deficiency Repeat
  • 512745 2023-001
    Significant Deficiency Repeat
  • 512746 2023-001
    Significant Deficiency Repeat
  • 512747 2023-001
    Significant Deficiency Repeat
  • 512748 2023-001
    Significant Deficiency Repeat
  • 512749 2023-001
    Significant Deficiency Repeat
  • 512750 2023-001
    Significant Deficiency Repeat
  • 512751 2023-001
    Significant Deficiency Repeat
  • 512752 2023-001
    Significant Deficiency Repeat
  • 512753 2023-001
    Significant Deficiency Repeat
  • 512754 2023-001
    Significant Deficiency Repeat
  • 512755 2023-001
    Significant Deficiency Repeat
  • 512756 2023-001
    Significant Deficiency Repeat
  • 512757 2023-001
    Significant Deficiency Repeat
  • 512758 2023-001
    Significant Deficiency Repeat
  • 512759 2023-001
    Significant Deficiency Repeat
  • 512760 2023-001
    Significant Deficiency Repeat
  • 512761 2023-001
    Significant Deficiency Repeat
  • 512762 2023-001
    Significant Deficiency Repeat
  • 512763 2023-001
    Significant Deficiency Repeat
  • 512764 2023-001
    Significant Deficiency Repeat
  • 512765 2023-001
    Significant Deficiency Repeat
  • 512766 2023-001
    Significant Deficiency Repeat
  • 512767 2023-001
    Significant Deficiency Repeat
  • 512768 2023-001
    Significant Deficiency Repeat
  • 512769 2023-001
    Significant Deficiency Repeat
  • 512770 2023-001
    Significant Deficiency Repeat
  • 512771 2023-001
    Significant Deficiency Repeat
  • 512772 2023-001
    Significant Deficiency Repeat
  • 512773 2023-001
    Significant Deficiency Repeat
  • 512774 2023-001
    Significant Deficiency Repeat
  • 512775 2023-001
    Significant Deficiency Repeat
  • 512776 2023-001
    Significant Deficiency Repeat
  • 512777 2023-001
    Significant Deficiency Repeat
  • 512778 2023-001
    Significant Deficiency Repeat
  • 512779 2023-001
    Significant Deficiency Repeat
  • 512780 2023-002
    Significant Deficiency Repeat
  • 512781 2023-002
    Significant Deficiency Repeat
  • 512782 2023-002
    Significant Deficiency Repeat
  • 512783 2023-002
    Significant Deficiency Repeat
  • 512784 2023-002
    Significant Deficiency Repeat
  • 512785 2023-002
    Significant Deficiency Repeat
  • 512786 2023-002
    Significant Deficiency Repeat
  • 512787 2023-002
    Significant Deficiency Repeat
  • 512788 2023-002
    Significant Deficiency Repeat
  • 512789 2023-002
    Significant Deficiency Repeat
  • 512790 2023-002
    Significant Deficiency Repeat
  • 512791 2023-002
    Significant Deficiency Repeat
  • 512792 2023-002
    Significant Deficiency Repeat
  • 512793 2023-002
    Significant Deficiency Repeat
  • 512794 2023-002
    Significant Deficiency Repeat
  • 512795 2023-002
    Significant Deficiency Repeat
  • 512796 2023-002
    Significant Deficiency Repeat
  • 512797 2023-002
    Significant Deficiency Repeat
  • 512798 2023-002
    Significant Deficiency Repeat
  • 512799 2023-002
    Significant Deficiency Repeat
  • 512800 2023-002
    Significant Deficiency Repeat
  • 512801 2023-002
    Significant Deficiency Repeat
  • 512802 2023-002
    Significant Deficiency Repeat
  • 512803 2023-002
    Significant Deficiency Repeat
  • 512804 2023-002
    Significant Deficiency Repeat
  • 512805 2023-002
    Significant Deficiency Repeat
  • 512806 2023-002
    Significant Deficiency Repeat
  • 512807 2023-002
    Significant Deficiency Repeat
  • 512808 2023-002
    Significant Deficiency Repeat
  • 512809 2023-002
    Significant Deficiency Repeat
  • 512810 2023-002
    Significant Deficiency Repeat
  • 512811 2023-002
    Significant Deficiency Repeat
  • 512812 2023-002
    Significant Deficiency Repeat
  • 512813 2023-002
    Significant Deficiency Repeat
  • 512814 2023-002
    Significant Deficiency Repeat
  • 512815 2023-002
    Significant Deficiency Repeat
  • 512816 2023-002
    Significant Deficiency Repeat
  • 512817 2023-002
    Significant Deficiency Repeat
  • 512818 2023-002
    Significant Deficiency Repeat
  • 512819 2023-002
    Significant Deficiency Repeat
  • 512820 2023-002
    Significant Deficiency Repeat
  • 512821 2023-002
    Significant Deficiency Repeat
  • 512822 2023-002
    Significant Deficiency Repeat
  • 512823 2023-002
    Significant Deficiency Repeat
  • 512824 2023-002
    Significant Deficiency Repeat
  • 512825 2023-002
    Significant Deficiency Repeat
  • 512826 2023-002
    Significant Deficiency Repeat
  • 512827 2023-002
    Significant Deficiency Repeat
  • 512828 2023-002
    Significant Deficiency Repeat
  • 512829 2023-002
    Significant Deficiency Repeat
  • 512830 2023-002
    Significant Deficiency Repeat
  • 512831 2023-002
    Significant Deficiency Repeat
  • 512832 2023-002
    Significant Deficiency Repeat
  • 512833 2023-002
    Significant Deficiency Repeat
  • 512834 2023-002
    Significant Deficiency Repeat
  • 512835 2023-002
    Significant Deficiency Repeat
  • 512836 2023-002
    Significant Deficiency Repeat
  • 512837 2023-002
    Significant Deficiency Repeat
  • 512838 2023-002
    Significant Deficiency Repeat
  • 1089163 2023-001
    Significant Deficiency Repeat
  • 1089164 2023-001
    Significant Deficiency Repeat
  • 1089165 2023-001
    Significant Deficiency Repeat
  • 1089166 2023-001
    Significant Deficiency Repeat
  • 1089167 2023-001
    Significant Deficiency Repeat
  • 1089168 2023-001
    Significant Deficiency Repeat
  • 1089169 2023-001
    Significant Deficiency Repeat
  • 1089170 2023-001
    Significant Deficiency Repeat
  • 1089171 2023-001
    Significant Deficiency Repeat
  • 1089172 2023-001
    Significant Deficiency Repeat
  • 1089173 2023-001
    Significant Deficiency Repeat
  • 1089175 2023-001
    Significant Deficiency Repeat
  • 1089176 2023-001
    Significant Deficiency Repeat
  • 1089177 2023-001
    Significant Deficiency Repeat
  • 1089178 2023-001
    Significant Deficiency Repeat
  • 1089179 2023-001
    Significant Deficiency Repeat
  • 1089180 2023-001
    Significant Deficiency Repeat
  • 1089181 2023-001
    Significant Deficiency Repeat
  • 1089182 2023-001
    Significant Deficiency Repeat
  • 1089183 2023-001
    Significant Deficiency Repeat
  • 1089184 2023-001
    Significant Deficiency Repeat
  • 1089185 2023-001
    Significant Deficiency Repeat
  • 1089186 2023-001
    Significant Deficiency Repeat
  • 1089187 2023-001
    Significant Deficiency Repeat
  • 1089188 2023-001
    Significant Deficiency Repeat
  • 1089189 2023-001
    Significant Deficiency Repeat
  • 1089190 2023-001
    Significant Deficiency Repeat
  • 1089191 2023-001
    Significant Deficiency Repeat
  • 1089192 2023-001
    Significant Deficiency Repeat
  • 1089193 2023-001
    Significant Deficiency Repeat
  • 1089194 2023-001
    Significant Deficiency Repeat
  • 1089195 2023-001
    Significant Deficiency Repeat
  • 1089196 2023-001
    Significant Deficiency Repeat
  • 1089197 2023-001
    Significant Deficiency Repeat
  • 1089198 2023-001
    Significant Deficiency Repeat
  • 1089199 2023-001
    Significant Deficiency Repeat
  • 1089200 2023-001
    Significant Deficiency Repeat
  • 1089201 2023-001
    Significant Deficiency Repeat
  • 1089202 2023-001
    Significant Deficiency Repeat
  • 1089203 2023-001
    Significant Deficiency Repeat
  • 1089204 2023-001
    Significant Deficiency Repeat
  • 1089205 2023-001
    Significant Deficiency Repeat
  • 1089206 2023-001
    Significant Deficiency Repeat
  • 1089207 2023-001
    Significant Deficiency Repeat
  • 1089208 2023-001
    Significant Deficiency Repeat
  • 1089209 2023-001
    Significant Deficiency Repeat
  • 1089210 2023-001
    Significant Deficiency Repeat
  • 1089211 2023-001
    Significant Deficiency Repeat
  • 1089212 2023-001
    Significant Deficiency Repeat
  • 1089213 2023-001
    Significant Deficiency Repeat
  • 1089214 2023-001
    Significant Deficiency Repeat
  • 1089215 2023-001
    Significant Deficiency Repeat
  • 1089216 2023-001
    Significant Deficiency Repeat
  • 1089217 2023-001
    Significant Deficiency Repeat
  • 1089218 2023-001
    Significant Deficiency Repeat
  • 1089219 2023-001
    Significant Deficiency Repeat
  • 1089220 2023-001
    Significant Deficiency Repeat
  • 1089221 2023-001
    Significant Deficiency Repeat
  • 1089222 2023-002
    Significant Deficiency Repeat
  • 1089223 2023-002
    Significant Deficiency Repeat
  • 1089224 2023-002
    Significant Deficiency Repeat
  • 1089225 2023-002
    Significant Deficiency Repeat
  • 1089226 2023-002
    Significant Deficiency Repeat
  • 1089227 2023-002
    Significant Deficiency Repeat
  • 1089228 2023-002
    Significant Deficiency Repeat
  • 1089229 2023-002
    Significant Deficiency Repeat
  • 1089230 2023-002
    Significant Deficiency Repeat
  • 1089231 2023-002
    Significant Deficiency Repeat
  • 1089232 2023-002
    Significant Deficiency Repeat
  • 1089233 2023-002
    Significant Deficiency Repeat
  • 1089234 2023-002
    Significant Deficiency Repeat
  • 1089235 2023-002
    Significant Deficiency Repeat
  • 1089236 2023-002
    Significant Deficiency Repeat
  • 1089237 2023-002
    Significant Deficiency Repeat
  • 1089238 2023-002
    Significant Deficiency Repeat
  • 1089239 2023-002
    Significant Deficiency Repeat
  • 1089240 2023-002
    Significant Deficiency Repeat
  • 1089241 2023-002
    Significant Deficiency Repeat
  • 1089242 2023-002
    Significant Deficiency Repeat
  • 1089243 2023-002
    Significant Deficiency Repeat
  • 1089244 2023-002
    Significant Deficiency Repeat
  • 1089245 2023-002
    Significant Deficiency Repeat
  • 1089246 2023-002
    Significant Deficiency Repeat
  • 1089247 2023-002
    Significant Deficiency Repeat
  • 1089248 2023-002
    Significant Deficiency Repeat
  • 1089249 2023-002
    Significant Deficiency Repeat
  • 1089250 2023-002
    Significant Deficiency Repeat
  • 1089251 2023-002
    Significant Deficiency Repeat
  • 1089252 2023-002
    Significant Deficiency Repeat
  • 1089253 2023-002
    Significant Deficiency Repeat
  • 1089254 2023-002
    Significant Deficiency Repeat
  • 1089255 2023-002
    Significant Deficiency Repeat
  • 1089256 2023-002
    Significant Deficiency Repeat
  • 1089257 2023-002
    Significant Deficiency Repeat
  • 1089258 2023-002
    Significant Deficiency Repeat
  • 1089259 2023-002
    Significant Deficiency Repeat
  • 1089260 2023-002
    Significant Deficiency Repeat
  • 1089261 2023-002
    Significant Deficiency Repeat
  • 1089262 2023-002
    Significant Deficiency Repeat
  • 1089263 2023-002
    Significant Deficiency Repeat
  • 1089264 2023-002
    Significant Deficiency Repeat
  • 1089265 2023-002
    Significant Deficiency Repeat
  • 1089266 2023-002
    Significant Deficiency Repeat
  • 1089267 2023-002
    Significant Deficiency Repeat
  • 1089268 2023-002
    Significant Deficiency Repeat
  • 1089269 2023-002
    Significant Deficiency Repeat
  • 1089270 2023-002
    Significant Deficiency Repeat
  • 1089271 2023-002
    Significant Deficiency Repeat
  • 1089272 2023-002
    Significant Deficiency Repeat
  • 1089273 2023-002
    Significant Deficiency Repeat
  • 1089274 2023-002
    Significant Deficiency Repeat
  • 1089275 2023-002
    Significant Deficiency Repeat
  • 1089276 2023-002
    Significant Deficiency Repeat
  • 1089277 2023-002
    Significant Deficiency Repeat
  • 1089278 2023-002
    Significant Deficiency Repeat
  • 1089279 2023-002
    Significant Deficiency Repeat
  • 1089280 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.569 Community Services Block Grant $1.22M
93.499 Low Income Household Water Assistance Program $985,686
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $871,062
93.667 Social Services Block Grant $386,406
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $340,100
10.558 Child and Adult Care Food Program $237,699
93.568 Low-Income Home Energy Assistance $224,638
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $214,364
93.053 Nutrition Services Incentive Program $190,247
94.017 Americorps Seniors Senior Demonstration Program (fgp) 94.017 $181,766
93.558 Temporary Assistance for Needy Families $149,865
94.016 Americorps Seniors Senior Companion Program (scp) 94.016 $140,305
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $128,859
93.137 Community Programs to Improve Minority Health Grant Program $124,326
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $107,231
14.267 Continuum of Care Program $89,708
14.231 Emergency Solutions Grant Program $86,792
14.871 Section 8 Housing Choice Vouchers $72,632
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $59,978
21.027 Coronavirus State and Local Fiscal Recovery Funds $42,087
14.879 Mainstream Vouchers $38,031
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $31,584
93.461 Hrsa Covid-19 Claims Reimbursement for the Uninsured Program and the Covid-19 Coverage Assistance Fund $30,042
81.042 Weatherization Assistance for Low-Income Persons $29,798
21.026 Homeowner Assistance Fund $21,567
93.052 National Family Caregiver Support, Title Iii, Part E $19,981
14.218 Community Development Block Grants/entitlement Grants $9,723
97.024 Emergency Food and Shelter National Board Program $6,613
93.570 Community Services Block Grant Discretionary Awards $5,809