FAC Explorer

Finding 1161081 (2023-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-10-21
Audit: 371076
Organization: Mid-Columbia Children's Council, INC (OR)
Auditor: WIPFLI LLP

AI Summary

  • Core Issue: There is a material weakness in internal control over compliance for the Head Start Cluster program.
  • Impacted Requirements: Compliance with federal regulations from the U.S. Department of Health and Human Services is not adequately managed.
  • Recommended Follow-Up: Strengthen internal controls to ensure compliance with federal program requirements and prevent future weaknesses.

Finding Text

2023 001 Audit Adjustments Audit finding 2023 001 represents a material weakness in internal control over compliance for Mid Columbia Children's Council, Inc.'s major federal program. Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award year and number: 10CH011884 03 12/01/2022 11/30/2023 10HE00046301C5 04/01/2021 03/31/2023 10HE00046301C6 04/01/2021 03/31/2023 Questioned Costs: None

Corrective Action Plan

Management will verify and reconcile funds by fiscal year. Funds drawn after end of FY will be accrued back to correct FY and will include auto-reversal 1st day of new FY. Timing for implementation: Fiscal Year 23-24 Person responsible: Finance Director, Collice Martens

Categories

Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1161078 2023-001
    Material Weakness Repeat
  • 1161079 2023-002
    Material Weakness Repeat
  • 1161080 2023-003
    Material Weakness Repeat
  • 1161082 2023-002
    Material Weakness Repeat
  • 1161083 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.558 CHILD AND ADULT CARE FOOD PROGRAM $99,780
93.600 HEAD START $72,434