Finding 1156687 (2024-004)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2025-09-30
Audit: 369054
Organization: Madonna Center, Inc. (TX)
Auditor: Jms CPA PLLC

AI Summary

  • Core Issue: Payroll reporting showed an overstatement of allowable costs for a qualified employee, claiming 100% instead of the required 63%.
  • Impacted Requirements: Compliance with allowable costs criteria is at risk, leading to potential over-requesting of funds.
  • Recommended Follow-up: Implement procedures to verify the accuracy of salary information on reimbursement forms to ensure compliance.

Finding Text

Type of Finding: Significant Internal Control over Payroll Reporting Compliance Requirement: Allowable Costs Criteria: Under the program requirements, the allowable cost for qualified employees is only 63% of their wages. Condition: It was noted the supporting documentation submitted for a qualified employee on the reimbursement forms to United Way of San Antonio and Bexar County, included allocated cost of wages to the program of 100%. This led to the overstatement of $834. Cause: No procedures are in place to determine qualified employee salary information included on reimbursement forms is correct. Effect: Using unallowable cost allocations can lead to over-requesting of funds and non-compliance with the program.

Corrective Action Plan

Management agrees and will develop review procedures to respond to the findings.

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1156684 2024-001
    Material Weakness Repeat
  • 1156685 2024-002
    Material Weakness Repeat
  • 1156686 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $234,592
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $195,109
10.558 Child and Adult Care Food Program $169,803
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $99,359
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $90,000
10.565 Commodity Supplemental Food Program $23,441
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $13,394