Finding 1217964 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-06-18
Audit: 404137
Organization: Wahupa Educational Services INC (CA)
Auditor: JGD&ASSOCIATES

AI Summary

  • Answer: An error was found in the financial statements due to incorrect recognition of cash, prepaid expenses, accounts payable, and payroll liabilities.
  • Trend: This issue highlights a recurring problem with financial reporting accuracy that needs addressing.
  • List: Follow up by reviewing financial recognition processes and implementing stronger controls to prevent future errors.

Finding Text

During the year ended June 30, 2025, the Organization identified an error in the previously issued financial statements caused by a failure to properly recognize cash and cash equivalents, prepaid expenses, accounts payable, accrued payroll and employee benefit plan contribution payable. These errors resulted in the misstatement of assets and liabilities in the prior period and required adjustments to beginning net assets in the current year.

Corrective Action Plan

We will ensure that the financial records are maintained on a current basis, reconciled timely, and that the assets and liabilities are accurately tracked and recorded

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1217955 2025-001
    Material Weakness Repeat
  • 1217956 2025-002
    Material Weakness Repeat
  • 1217957 2025-001
    Material Weakness Repeat
  • 1217958 2025-001
    Material Weakness Repeat
  • 1217959 2025-002
    Material Weakness Repeat
  • 1217960 2025-001
    Material Weakness Repeat
  • 1217961 2025-002
    Material Weakness Repeat
  • 1217962 2025-001
    Material Weakness Repeat
  • 1217963 2025-002
    Material Weakness Repeat
  • 1217965 2025-002
    Material Weakness Repeat
  • 1217966 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.066 TRIO EDUCATIONAL OPPORTUNITY CENTERS $284,665
84.047 TRIO UPWARD BOUND $250,965
84.044 TRIO TALENT SEARCH $115,023