Finding 1162228 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-11-12
Audit: 372040
Organization: Spanish Community Center (IL)

AI Summary

  • Core Issue: Grant audit adjustments were necessary to ensure financial statements are materially accurate.
  • Impacted Requirements: Year-end adjustments need to be reviewed and reduced before the audit process.
  • Recommended Follow-Up: The Controller and Treasurer will develop a plan to prevent future errors, with completion expected by Fiscal Year 2025.

Finding Text

Finding 2024 – 001: Grant Audit Journal Entries Condition: During audit fieldwork, our testing resulted in grant audit adjustments in order to present materially accurate financial statements. Corrective Action Plan: The Controller, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of Completion: Fiscal Year 2025 Name of Contact Person: Chris Wiersema, Controller Management Response: Management agrees with the findings. The Controller will have a meeting with the Treasurer who is a CPA and a former auditor and together they will create a plan to ensure this error does not happen on future reports.

Corrective Action Plan

The Controller, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork.

Categories

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Programs in Audit

ALN Program Name Expenditures
94.006 AMERICORPS $361,004
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $171,957
10.558 CHILD AND ADULT CARE FOOD PROGRAM $56,679
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $41,490