FAC Explorer

Finding 1238287 (2025-003)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2025
Accepted
2026-09-29
Audit: 413138
Organization: Homes First (WA)
Auditor: LINDLEY & ASSOCIATES LLC CPAS

AI Summary

  • Answer: A new policy will be created to manage Vendor Accounts and Cash Disbursements.
  • Trend: This aims to improve oversight and prevent fraud by ensuring different people handle vendor setup, invoice entry, and payments.
  • List: Follow up on the policy development, implementation timeline, and training for staff on the new procedures.

Finding Text

Finance Director will develop a policy for Vendor Accounts and Cash Disbursements with a segregation of duties regarding vendor setup, invoice entry, payment authorization and disbursement process. This is to avoid disbursements that could be processed using Federal Funds and conceal transactions without timely detection to fraud.

Corrective Action Plan

Finding Three: 2025-003 Material Weakness in Internal Control; Material Noncompliance, Cash Management/Allowable Costs

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1238180 2025-001
    Material Weakness Repeat
  • 1238181 2025-002
    Material Weakness Repeat
  • 1238182 2025-003
    Material Weakness Repeat
  • 1238183 2025-001
    Material Weakness Repeat
  • 1238184 2025-002
    Material Weakness Repeat
  • 1238185 2025-003
    Material Weakness Repeat
  • 1238186 2025-001
    Material Weakness Repeat
  • 1238187 2025-002
    Material Weakness Repeat
  • 1238188 2025-003
    Material Weakness Repeat
  • 1238189 2025-001
    Material Weakness Repeat
  • 1238190 2025-001
    Material Weakness Repeat
  • 1238191 2025-001
    Material Weakness Repeat
  • 1238192 2025-001
    Material Weakness Repeat
  • 1238193 2025-001
    Material Weakness Repeat
  • 1238194 2025-001
    Material Weakness Repeat
  • 1238195 2025-001
    Material Weakness Repeat
  • 1238196 2025-001
    Material Weakness Repeat
  • 1238197 2025-001
    Material Weakness Repeat
  • 1238198 2025-001
    Material Weakness Repeat
  • 1238199 2025-001
    Material Weakness Repeat
  • 1238200 2025-001
    Material Weakness Repeat
  • 1238201 2025-001
    Material Weakness Repeat
  • 1238202 2025-001
    Material Weakness Repeat
  • 1238203 2025-001
    Material Weakness Repeat
  • 1238204 2025-001
    Material Weakness Repeat
  • 1238205 2025-001
    Material Weakness Repeat
  • 1238206 2025-001
    Material Weakness Repeat
  • 1238207 2025-001
    Material Weakness Repeat
  • 1238208 2025-001
    Material Weakness Repeat
  • 1238209 2025-001
    Material Weakness Repeat
  • 1238210 2025-001
    Material Weakness Repeat
  • 1238211 2025-001
    Material Weakness Repeat
  • 1238212 2025-001
    Material Weakness Repeat
  • 1238213 2025-001
    Material Weakness Repeat
  • 1238214 2025-001
    Material Weakness Repeat
  • 1238215 2025-001
    Material Weakness Repeat
  • 1238216 2025-001
    Material Weakness Repeat
  • 1238217 2025-001
    Material Weakness Repeat
  • 1238218 2025-001
    Material Weakness Repeat
  • 1238219 2025-001
    Material Weakness Repeat
  • 1238220 2025-001
    Material Weakness Repeat
  • 1238221 2025-001
    Material Weakness Repeat
  • 1238222 2025-003
    Material Weakness Repeat
  • 1238223 2025-003
    Material Weakness Repeat
  • 1238224 2025-003
    Material Weakness Repeat
  • 1238225 2025-002
    Material Weakness Repeat
  • 1238226 2025-002
    Material Weakness Repeat
  • 1238227 2025-002
    Material Weakness Repeat
  • 1238228 2025-002
    Material Weakness Repeat
  • 1238229 2025-002
    Material Weakness Repeat
  • 1238230 2025-002
    Material Weakness Repeat
  • 1238231 2025-002
    Material Weakness Repeat
  • 1238232 2025-002
    Material Weakness Repeat
  • 1238233 2025-002
    Material Weakness Repeat
  • 1238234 2025-002
    Material Weakness Repeat
  • 1238235 2025-002
    Material Weakness Repeat
  • 1238236 2025-002
    Material Weakness Repeat
  • 1238237 2025-002
    Material Weakness Repeat
  • 1238238 2025-002
    Material Weakness Repeat
  • 1238239 2025-002
    Material Weakness Repeat
  • 1238240 2025-002
    Material Weakness Repeat
  • 1238241 2025-002
    Material Weakness Repeat
  • 1238242 2025-002
    Material Weakness Repeat
  • 1238243 2025-002
    Material Weakness Repeat
  • 1238244 2025-002
    Material Weakness Repeat
  • 1238245 2025-002
    Material Weakness Repeat
  • 1238246 2025-002
    Material Weakness Repeat
  • 1238247 2025-002
    Material Weakness Repeat
  • 1238248 2025-002
    Material Weakness Repeat
  • 1238249 2025-002
    Material Weakness Repeat
  • 1238250 2025-002
    Material Weakness Repeat
  • 1238251 2025-002
    Material Weakness Repeat
  • 1238252 2025-002
    Material Weakness Repeat
  • 1238253 2025-002
    Material Weakness Repeat
  • 1238254 2025-002
    Material Weakness Repeat
  • 1238255 2025-002
    Material Weakness Repeat
  • 1238256 2025-002
    Material Weakness Repeat
  • 1238257 2025-002
    Material Weakness Repeat
  • 1238258 2025-003
    Material Weakness Repeat
  • 1238259 2025-003
    Material Weakness Repeat
  • 1238260 2025-003
    Material Weakness Repeat
  • 1238261 2025-003
    Material Weakness Repeat
  • 1238262 2025-003
    Material Weakness Repeat
  • 1238263 2025-003
    Material Weakness Repeat
  • 1238264 2025-003
    Material Weakness Repeat
  • 1238265 2025-003
    Material Weakness Repeat
  • 1238266 2025-003
    Material Weakness Repeat
  • 1238267 2025-003
    Material Weakness Repeat
  • 1238268 2025-003
    Material Weakness Repeat
  • 1238269 2025-003
    Material Weakness Repeat
  • 1238270 2025-003
    Material Weakness Repeat
  • 1238271 2025-003
    Material Weakness Repeat
  • 1238272 2025-003
    Material Weakness Repeat
  • 1238273 2025-003
    Material Weakness Repeat
  • 1238274 2025-003
    Material Weakness Repeat
  • 1238275 2025-003
    Material Weakness Repeat
  • 1238276 2025-003
    Material Weakness Repeat
  • 1238277 2025-003
    Material Weakness Repeat
  • 1238278 2025-003
    Material Weakness Repeat
  • 1238279 2025-003
    Material Weakness Repeat
  • 1238280 2025-003
    Material Weakness Repeat
  • 1238281 2025-003
    Material Weakness Repeat
  • 1238282 2025-003
    Material Weakness Repeat
  • 1238283 2025-003
    Material Weakness Repeat
  • 1238284 2025-003
    Material Weakness Repeat
  • 1238285 2025-003
    Material Weakness Repeat
  • 1238286 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $226,785
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $68,097
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $31,259