Finding 393753 (2022-001)

Material Weakness

Requirement

Questioned Costs

Year

2022

Accepted

2024-04-18

Audit: 303930

Organization: Calico Center (CA)

Auditor: Brymar CPA LLP

AI Summary

Core Issue: There was a failure to accurately track and report on Revenue, Federal expenditures, and Net Assets with Donor Restrictions.
Impacted Requirements: This affects compliance with federal reporting standards for the Emergency Response to Interpersonal Violence and Child Advocacy Programs.
Recommended Follow-up: Implement a robust tracking system and conduct regular audits to ensure accurate financial reporting moving forward.

Finding Text

Finding Number: 2022-001 Federal agency: U.S Department of Justice and Delinquency Prevention Pass-through agency: CalOES Programs Program: Emergency Response to Interpersonal Violence and Child Advocacy Programs Federal assistance number: 16.575 Award year: July 1, 2021 – June 30, 2022 Finding: Failure to keep track and report proper Revenue, Federal expenditures and Net Asset with Donor Restrictions amounts.

Corrective Action Plan

View of Responsible Officials and Planned Corrective Actions: Management concurs with the recommendation. Management has implemented policies and procedures in Accounting Procedure Manual to ensure all expenditures of federal funds would be properly included.

Other Findings in this Audit

970195 2022-001

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
16.575	Crime Victim Assistance	$1.91M
16.758	Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers	$192,832
14.218	Community Development Block Grants/entitlement Grants	$24,812