Finding 1223766 (2025-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-07-15

AI Summary

  • Core Issue: The Organization did not prepare the required schedule of expenditures for federal and state awards.
  • Impacted Requirements: The schedule must include proper allocation of funds by Assistance Listing Number and funding source.
  • Recommended Follow-Up: Assign a qualified internal individual to prepare the schedule instead of relying solely on auditors.

Finding Text

Criteria: The Organization should prepare the schedule of expenditures of federal and state awards. Condition: The Organization was unable to provide us with a schedule of expenditures of federal and state awards with the appropriate allocation of funds by Assistance Listing Number and funding source. Cause: The Organization felt that they did not have the internal expertise to prepare the schedule. Effect: The Organization requested its auditors to prepare this schedule. Recommendation: The Organization should assign an individual internally that is qualified to prepare this schedule. Management’s Response: The Organization will continue to rely on outside assistance of its auditors in this area because it is the most cost-effective solution.

Corrective Action Plan

The Organization is aware of the requirements and will attempt to compile the information necessary to assure its compliance with this in the future.

Categories

Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

  • 1223734 2025-001
    Material Weakness Repeat
  • 1223735 2025-001
    Material Weakness Repeat
  • 1223736 2025-001
    Material Weakness Repeat
  • 1223737 2025-001
    Material Weakness Repeat
  • 1223738 2025-001
    Material Weakness Repeat
  • 1223739 2025-001
    Material Weakness Repeat
  • 1223740 2025-001
    Material Weakness Repeat
  • 1223741 2025-001
    Material Weakness Repeat
  • 1223742 2025-001
    Material Weakness Repeat
  • 1223743 2025-001
    Material Weakness Repeat
  • 1223744 2025-001
    Material Weakness Repeat
  • 1223745 2025-002
    Material Weakness Repeat
  • 1223746 2025-002
    Material Weakness Repeat
  • 1223747 2025-002
    Material Weakness Repeat
  • 1223748 2025-002
    Material Weakness Repeat
  • 1223749 2025-002
    Material Weakness Repeat
  • 1223750 2025-002
    Material Weakness Repeat
  • 1223751 2025-002
    Material Weakness Repeat
  • 1223752 2025-002
    Material Weakness Repeat
  • 1223753 2025-002
    Material Weakness Repeat
  • 1223754 2025-002
    Material Weakness Repeat
  • 1223755 2025-002
    Material Weakness Repeat
  • 1223756 2025-003
    Material Weakness Repeat
  • 1223757 2025-003
    Material Weakness Repeat
  • 1223758 2025-003
    Material Weakness Repeat
  • 1223759 2025-003
    Material Weakness Repeat
  • 1223760 2025-003
    Material Weakness Repeat
  • 1223761 2025-003
    Material Weakness Repeat
  • 1223762 2025-003
    Material Weakness Repeat
  • 1223763 2025-003
    Material Weakness Repeat
  • 1223764 2025-003
    Material Weakness Repeat
  • 1223765 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.493 CONGRESSIONAL DIRECTIVES $329,399
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $187,118
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $134,147
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $96,208
84.425 EDUCATION STABILIZATION FUND $41,834
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $39,646
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $1,482