Finding 1160154 (2023-003)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2025-10-08
Audit: 370540
Organization: Holy Cross Head Start, INC (NY)
Auditor: Cohen & CO

AI Summary

  • Core Issue: Expense controls were ineffective, leading to misaccounted expenses for the year ending February 28, 2023.
  • Impacted Requirements: Proper expense cut-off procedures were not followed, resulting in a $112,179 reduction in expenses charged to the award.
  • Recommended Follow-Up: Ensure new controls are adhered to for accurate expense cut-off moving forward.

Finding Text

CONDITION AND CRITERIA: During the year ended February 28, 2023, controls were not designed effectively to ensure expenses were properly accounted for in the correct period. Controls should be put in place to ensure that proper expense cut-off is achieved. CAUSE: Systems and procedures were not followed to ensure proper expense cut-off was achieved EFFECT: By not having proper controls in place, it resulted in a $112,179 reduction in expenses charged to the award. RECOMMENDATION: Controls should be followed to ensure proper expense cut-off is achieved. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: The Organization has implemented new controls and staffing recently that are intended to remediate this matter.

Corrective Action Plan

VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: The Organization has implemented new controls and staffing recently that are intended to remediate this matter.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1160152 2023-001
    Material Weakness Repeat
  • 1160153 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $469,720
10.558 Child and Adult Care Food Program $361,999