FAC Explorer

Finding 20115 (2022-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-07-27
Audit: 21475
Organization: Mt. Si Senior Center (WA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The Organization failed to submit the required annual budgets for FY 2022 and FY 2023 on time.
  • Impacted Requirements: Compliance with USDA budgetary submission deadlines was not met.
  • Recommended Follow-Up: The Organization should strengthen internal controls to ensure timely budget submissions in the future.

Finding Text

Federal agency: United States Department of Agriculture (USDA) Federal program title: Rural Rental Housing Loans CFDA Number: 10.415 Award Period: Loan with Continuing Compliance Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Organization was required to submit an annual budget for fiscal year 2022 and a proposed budget for fiscal year 2023 in a timely manner. Condition: The Organization did not timely submit the required annual budgets. Questioned costs: None. Context: The budgets are required annually. Cause: The property manager did not submit the required budget, and the Organization did not have controls in place to detect the omission. Effect: The Organization is not in compliance with the budgetary requirements set forth by USDA. Repeat Finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the budgetary requirements set forth by the USDA.

Categories

Material Weakness Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 20113 2022-002
    Material Weakness
  • 20114 2022-002
    Material Weakness
  • 596555 2022-002
    Material Weakness
  • 596556 2022-002
    Material Weakness
  • 596557 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.415 Rural Rental Housing Loans $782,752
14.218 Community Development Block Grants/entitlement Grants $302,332
10.427 Rural Rental Assistance Payments $128,897
20.509 Formula Grants for Rural Areas and Tribal Transit Program $125,000
93.568 Low-Income Home Energy Assistance $61,576
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $50,124
93.053 Nutrition Services Incentive Program $7,112
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $2,500