Finding 1213761 (2025-001)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-05-05

Audit: 400669

Organization: Toberman Neighborhood Center, INC (CA)

Auditor: PDM LLP

AI Summary

Answer: Management recognized the need for a Uniform Guidance Audit in 2025 due to exceeding the $750,000 federal cost threshold.
Trend: The delay in the audit process was caused by the external actuary's late delivery of the pension actuarial report.
List: Follow up on ensuring timely receipt of necessary reports to avoid future audit delays.

Finding Text

The management was aware of the requirement for a Uniform Guidance Audit for 2025 due to the federal costs incurred exceeding the $750,000 threshold during the fiscal year. The delay was due to the external actuary not delivering the pension actuarial report within the timeframe required to support timely audit procedures.

Corrective Action Plan

Management agrees with the finding and will start the audit process earlier in the fiscal year to ensure timely completion and submission of future audits.

Other Findings in this Audit

1213760 2025-001

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
16.045	COMMUNITY-BASED VIOLENCE INTERVENTION AND PREVENTION INITIATIVE	$403,234
14.218	COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS	$316,256
93.569	COMMUNITY SERVICES BLOCK GRANT	$246,647