FAC Explorer

Finding 485377 (2022-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-08-28
Audit: 318109
Organization: So Consortium (OH)
Auditor: Tidwell Group LLC

AI Summary

  • Core Issue: The Organization failed to properly monitor the Schedule of Expenditures of Federal Awards, leading to inaccuracies.
  • Impacted Requirements: Effective internal control requires complete and accurate reporting in the Schedule.
  • Recommended Follow-Up: Management should implement a process to ensure the Schedule is consistently monitored for completeness and accuracy.

Finding Text

Criteria: Effective internal control contemplates an adequate monitoring of the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that the schedule is complete and accurate. Condition: The Organization did not property monitor the amounts recorded in the Schedule of Expenditures of Federal Awards as the report was not complete and accurate. Cause: Management oversight. Recommendation: Management should establish a process to ensure that the Schedule of Expenditures of Federal Awards is complete and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 485374 2022-002
    Material Weakness Repeat
  • 485375 2022-002
    Material Weakness Repeat
  • 485376 2022-002
    Material Weakness Repeat
  • 485378 2022-002
    Material Weakness Repeat
  • 485379 2022-002
    Material Weakness Repeat
  • 485380 2022-002
    Material Weakness Repeat
  • 485381 2022-003
    Material Weakness
  • 1061816 2022-002
    Material Weakness Repeat
  • 1061817 2022-002
    Material Weakness Repeat
  • 1061818 2022-002
    Material Weakness Repeat
  • 1061819 2022-002
    Material Weakness Repeat
  • 1061820 2022-002
    Material Weakness Repeat
  • 1061821 2022-002
    Material Weakness Repeat
  • 1061822 2022-002
    Material Weakness Repeat
  • 1061823 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $5.25M
17.259 Wia Youth Activities $424,675
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $169,234
93.569 Community Services Block Grant $169,060
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $168,779
10.558 Child and Adult Care Food Program $164,480
93.478 Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees (b) $157,824
21.023 Emergency Rental Assistance Program $100,278
10.559 Summer Food Service Program for Children $81,189
93.667 Social Services Block Grant $67,998
93.788 Opioid Str $66,769
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $50,875
81.042 Weatherization Assistance for Low-Income Persons $47,623
17.258 Wia Adult Program $43,790
93.558 Temporary Assistance for Needy Families $33,927
17.278 Wia Dislocated Worker Formula Grants $25,427
17.207 Employment Service/wagner-Peyser Funded Activities $19,736
93.590 Community-Based Child Abuse Prevention Grants $9,625
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $4,481
93.568 Low-Income Home Energy Assistance $746
17.245 Trade Adjustment Assistance $722
93.994 Maternal and Child Health Services Block Grant to the States $451
17.277 Workforce Investment Act (wia) National Emergency Grants $-15,276