Finding 1224356 (2025-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-07-22

AI Summary

  • Core Issue: The Organization lacks a comprehensive contract management system to track government funds.
  • Impacted Requirements: Without formal procedures, compliance with government laws and funding requirements is compromised.
  • Recommended Follow-Up: Collaborate with the accounting firm to identify and monitor all major government funding requirements.

Finding Text

The Organization did not have a comprehensive contract management system with written procedures and controls to identify and monitor all government funds applicable to the Organization. Effect: This condition has resulted in delayed funding to the Organization. Cause: Not-for-profit organizations without a full-time CFO and/or a compliance officer sometimes have difficulty monitoring compliance requirements. Criteria: Formal written procedures are needed to identify and monitor compliance requirements to ensure compliance with government laws and rules. Recommendation: We recommend the Organization work with its accounting firm to identify all major government funding requirements applicable to the Organization.

Corrective Action Plan

Management concurs that formalizing contract management procedures will further strengthen organizational oversight. Since FY2025, Ability1st has made significant investments in improving grant administration and compliance management. These improvements include: • centralized grant files; • enhanced tracking of reporting deadlines and deliverables; • standardized internal monitoring tools; • expanded written policies and procedures; • improved coordination between program staff, accounting personnel, and executiveleadership; • implementation of CIL Suite to improve documentation, reporting, and participantrecord management; • strengthened Board financial reporting; and • ongoing collaboration with the Organization's accounting firm to ensure compliance with federal, state, and local funding requirements. Management recognizes that compliance is an evolving process and remains committed to continuously improving internal controls as funding requirements expand and organizational capacity grows. Responsible Official: Executive Director Implementation Date: Ongoing. Ability1st is committed to continuous improvement and recognizes that strong financial stewardship is essential to fulfilling our mission. Management believes the corrective actions already implemented significantly strengthen the Organization's internal control environment and position Ability1st for improved compliance, financial reporting, and audit readiness in future years.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 1224351 2025-001
    Material Weakness Repeat
  • 1224352 2025-002
    Material Weakness Repeat
  • 1224353 2025-003
    Material Weakness Repeat
  • 1224354 2025-001
    Material Weakness Repeat
  • 1224355 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.432 ACL CENTERS FOR INDEPENDENT LIVING $308,903
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $195,913
14.267 CONTINUUM OF CARE PROGRAM $130,175
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $55,446
93.369 ACL INDEPENDENT LIVING STATE GRANTS $47,703
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3,000