Finding 1157636 (2024-003)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2025-09-30

Audit: 369848

Organization: Grandma's House of Hope (CA)

Auditor: Windes INC

AI Summary

Answer: A federal contract was missed in the SEFA, adding $116,000 in expenditures.
Trend: Errors in worksheets led to a $48,000 adjustment across three contracts.
List: Review SEFA submissions and improve tracking processes for federal expenditures.

Finding Text

During audit testing over contract revenue, we found one federal contract with 2024 expenditures that was omitted from the initial SEFA. This resulted in an addition of approximately $116,000 of federal expenditures being added to the SEFA. In addition, it was noted that work sheets tracking federal expenditures contained errors and resulted in adjusting federal expenditures of approximately $48,000 across three contracts.

Corrective Action Plan

Management agrees with the recommendation. Beginning in October 2024, the Organization adopted the use of a federal reporting portal that facilitates the tracking of federal revenues and expenditures and is expected to improve the accuracy of federal expenditure reporting going forward. Management will continue to monitor controls for their effectiveness throughout the year.

Other Findings in this Audit

1157633 2024-003

Material Weakness Repeat
1157634 2024-003

Material Weakness Repeat
1157635 2024-003

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
16.575	Crime Victim Assistance	$248,421
93.959	Block Grants for Prevention and Treatment of Substance Abuse	$115,830