FAC Explorer

Finding 1160574 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-10-16
Audit: 370879
Organization: The Center for Women & Families Inc. (KY)
Auditor: Deming Malone Livesay & Ostroff

AI Summary

  • Issue: The Center for Women and Families, Inc. failed to file reimbursement reports on time as required by their contract.
  • Impact: This delay resulted in non-compliance with filing requirements, potentially affecting funding and agency relations.
  • Recommendation: Implement better processes to ensure timely gathering of documentation and filing of reports; management agrees with this plan.

Finding Text

Criteria: The Center for Women and Families, Inc. is required to file the monthly or quarterly reimbursement reports within a specified time period to the appropriate agency. Statement of Condition: The required reimbursement reports were not filed within the required time frame as specified in the corresponding contract. Cause of Condition: There was significant turnover in the finance department causing miscommunication and delays in obtaining the required documentation and support to file the reports in a timely manner. Effect of Condition: The effect is that the compliance requirement to file timely reimbursement reports with the appropriate agency was not met. Recommendation: The Center for Women and Families, Inc. should implement processes and procedures to gather the support and complete and file the reimbursement reports in a timely manner. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.

Corrective Action Plan

Recommendation: The Center for Women and Families, Inc. should implement processes and procedures to gather the support and complete and file the reimbursement reports in a timely manner. Action Taken: The Center for Women and Families, Inc. has hired a new Vice President of Finance to ensure all financial functions are completed promptly and accurately and to simplify workflows, thereby enhancing efficiency and enabling all reports to be filed by the required due dates.

Categories

Cash Management

Other Findings in this Audit

  • 1160565 2024-002
    Material Weakness Repeat
  • 1160566 2024-003
    Material Weakness Repeat
  • 1160567 2024-002
    Material Weakness Repeat
  • 1160568 2024-003
    Material Weakness Repeat
  • 1160569 2024-002
    Material Weakness Repeat
  • 1160570 2024-003
    Material Weakness Repeat
  • 1160571 2024-002
    Material Weakness Repeat
  • 1160572 2024-003
    Material Weakness Repeat
  • 1160573 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.592 Family Violence Prevention and Services/discretionary $334,240
93.558 Temporary Assistance for Needy Families $147,382
21.027 Coronavirus State and Local Fiscal Recovery Funds $87,673
14.231 Emergency Solutions Grant Program $72,964
16.753 Congressionally Recommended Awards $72,620
16.017 Sexual Assault Services Formula Program $45,628
16.575 Crime Victim Assistance $42,808
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $42,508
93.136 Injury Prevention and Control Research and State and Community Based Programs $26,470
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $14,760
93.991 Preventive Health and Health Services Block Grant $6,341