Finding 390071 (2023-004)

Material Weakness
Requirement
P
Questioned Costs
$1
Year
2023
Accepted
2024-03-29

AI Summary

  • Core Issue: The Schedule of expenditures for federal and state programs was incomplete and inaccurate due to omitted expenditures from one federal program and one state project.
  • Impacted Requirements: Compliance with 2 CFR 200.510(b) and Florida Administrative Code Rule 69I-5.003 regarding accurate reporting of federal and state financial assistance.
  • Recommended Follow-Up: Improve controls to ensure all post-award notices are included in the Schedule and enhance reconciliation processes with consolidated financial statements.

Finding Text

U.S Department of Health and Human Services Passed-through Eckerd Youth Alternatives, Inc. ALN Number: 93.667 Program Name: Social Security Blocks Grant U.S Department of Health and Human Services Passed-through Eckerd Youth Alternatives, Inc. ALN Number: 93.558 Program Name: Temporary Assistance for Needy Families State of Florida Department of Children and Families Passed-through Family Support Services of Suncoast CSFA Number: 60.214 Project Name: Family Preservation and CWS Diversion Program – Circuit 6 See Financial Statement Finding 2023-001 Material Weakness Criteria: The schedule of expenditures of federal awards and state financial assistance (the Schedule) should reflect expenditures of federal and state programs. Generally, this would mean that the expenses reported should reconcile to the consolidated financial statements. 2 CFR 200.510(b) indicates that the auditee must prepare a schedule of expenditures of federal awards for the period covered by the auditee’s financial statements which must include total federal awards expended as determined in accordance with 2 CFR 200.502. Rule 69I-5.003 of the Department of Financial Services, Rules, Chapter 69I-5, Florida Administrative Code, State Financial Assistance, requires an auditee to prepare a schedule of expenditures of state financial assistance for the period covered by the auditee’s financial statements. Condition: When compiling the Schedule, the Organization omitted expenditures from one federal program and one state project, resulting in the Schedule being incomplete and inaccurate. Cause: Proper controls were not put into place in order to ensure that all post-award notices received from funding agencies were properly incorporated into the Schedule. Effect or Potential Effect: The amounts that are misreported could potentially be in the wrong fiscal year or perpetually omitted from the Schedule, impacting future funding from government agencies. ALN Number 93.667 was understated on the Schedule $564,123. ALN Number 93.558 was overstated on the Schedule by $1,139,173. CSFA Number 60.214 was understated on the Schedule by $727,339. Recommendation: We recommend that management enhance controls and procedures to ensure all post-award notices received from funding agencies are properly incorporated into the Schedule. We recommend management enhance controls around the Schedule reconciliation process back to the consolidated financial statements. Questioned Costs: None Context: This finding is isolated to the federal programs and state project identified above. Repeat Finding: This is not a repeat finding. Views of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.

Categories

Questioned Costs Reporting Material Weakness

Other Findings in this Audit

  • 390069 2023-004
    Material Weakness
  • 390070 2023-004
    Material Weakness
  • 390072 2023-004
    Material Weakness
  • 390073 2023-004
    Material Weakness
  • 390074 2023-004
    Material Weakness
  • 390075 2023-004
    Material Weakness
  • 390076 2023-004
    Material Weakness
  • 390077 2023-004
    Material Weakness
  • 390078 2023-004
    Material Weakness
  • 966511 2023-004
    Material Weakness
  • 966512 2023-004
    Material Weakness
  • 966513 2023-004
    Material Weakness
  • 966514 2023-004
    Material Weakness
  • 966515 2023-004
    Material Weakness
  • 966516 2023-004
    Material Weakness
  • 966517 2023-004
    Material Weakness
  • 966518 2023-004
    Material Weakness
  • 966519 2023-004
    Material Weakness
  • 966520 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.658 Foster Care_title IV-E $2.00M
93.676 Unaccompanied Children Program $1.34M
93.558 Temporary Assistance for Needy Families $1.18M
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $929,930
14.157 Supportive Housing for the Elderly $583,000
93.604 Assistance for Torture Victims $402,911
93.659 Adoption Assistance $373,553
93.556 Marylee Allen Promoting Safe and Stable Families Program $340,161
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $224,211
93.667 Social Services Block Grant $211,153
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $177,564
93.645 Stephanie Tubbs Jones Child Welfare Services Program $125,607
94.017 Americorpos Seniors Senior Demonstration Program (fgp) $64,772
14.195 Project-Based Rental Assistance (pbra) $59,932
93.576 Refugee and Entrant Assistance_discretionary Grants $58,715
14.218 Community Development Block Grants/entitlement Grants $25,254
93.669 Child Abuse and Neglect State Grants $23,385
93.958 Block Grants for Community Mental Health Services $18,000
93.959 Block Grants for Prevention and Treatment of Substance Abuse $15,892
97.024 Emergency Food and Shelter National Board Program $14,356
93.778 Medical Assistance Program $7,534
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $2,500
19.510 U.s. Refugee Admissions Program $1,499