Finding 390730 (2023-001)

Material Weakness

Requirement

Questioned Costs

Year

2023

Accepted

2024-03-31

Audit: 301416

Organization: Community Action Agency Inc. of Chamber Tallapoosa Coosa (AL)

Auditor: Vance CPA LLC

AI Summary

Issue: The Committee failed to meet the required matching funds for the grant.
Impact: This non-compliance means the Committee did not adhere to grant requirements.
Follow-up: Enhance current procedures by involving a second party in the matching process; a corrective action plan is already in place.

Finding Text

Condition: The Committee did not meet the matching required of the grant. CRITERIA: MATCHING FUNDS SHOULD BE PAID DURING THE REQUIRED PERIOD. EFFECT: THE COMMITTEE WAS NOT IN COMPLIANCE WITH THE GRANT REQUIREMENTS. RECOMMENDATION: PROCEDURES CURRENTLY IN PLACE SHOULD BE AUGMENTED BY THE INCLUSION OF SECOND PARTY INVOLVEMENT IN THE MATCHING PROCESS. VIEW OF RESPONSIBLE OFFICIALS: WE AGREE WITH THE FINDING AND HAVE PREPARED A CORRECTIVE ACTION PLAN. WE ARE INSTITUTING ADDITIONAL PROCEDURES.

Corrective Action Plan

REPLACING IN-KIND MATCHING SOURCE AND REQUEST WAIVER OF MATCHING REQUIRED AMOUNT.

Other Findings in this Audit

967172 2023-001

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
93.600	Head Start	$4.31M
93.568	Low-Income Home Energy Assistance	$1.80M
10.558	Head Start Food Supplements	$652,984
93.569	Community Services Block Grant	$374,319
93.575	Temporary Assistance for Stabilizing Child Care	$347,095
93.668	American Rescue Plan	$246,517