Finding 1217966 (2025-002)

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

AI Summary

  • Core Issue: The organization did not meet the grant agreement's reporting deadlines as required by federal regulations.
  • Impacted Requirements: Non-compliance with 2 CFR section 200.512(a) and 2 CFR 200.303 regarding timely submission and internal controls.
  • Recommended Follow-Up: Implement stronger internal controls to ensure timely preparation and submission of required reports.

Finding Text

Failure to comply with the grant agreement's terms and applicable regulations: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Further, 2 CFR 200.303 requires the Organization to establish and maintain effective internal control over compliance for timely preparation and submission of required reports.

Corrective Action Plan

We will ensure that the financial records are maintained on a current basis, reconciled timel and audited going forward.

Categories

Reporting Internal Control / Segregation of Duties

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
  • 1217964 2025-001
    Material Weakness Repeat
  • 1217965 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