FAC Explorer

Finding 485427 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-08-29
Audit: 318177
Organization: Hampden Country Career Center, Inc. (MA)
Auditor: Whittlesey PC

AI Summary

  • Answer: There is a significant deficiency in financial reporting that affects compliance with federal awards.
  • Trend: This issue is relevant across all federal programs, indicating a widespread concern.
  • List: Follow up by reviewing financial reporting processes and ensuring compliance with federal requirements.

Finding Text

Financial Reporting – Significant Deficiency, is also considered a finding under Federal Awards Findings and Questioned Costs. This finding is applicable to all federal programs.

Corrective Action Plan

Finding No. 2023-001 Late Filing of Audit Package and Data Collection Form Description of Finding: In fiscal year 2023, the Center’s accounting processes and internal controls over financial reporting did not meet timeliness standards. As a result, the financial close process including the grant schedule was not completed within the standard period. Statement of Concurrence: Hampden County Career Center, Inc. concurs with the audit finding. Corrective Action: Hampden County Career Center, Inc. has replaced the finance director who left during the audit that resulted in the delay. Name of Contact Person: David Gadaire, President and CEO, DGadaire@masshireholyoke.org Projected Completion Date: Immediate – the position of the finance director has since been filed and the Organization does not expect any such delays in the future.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 485428 2023-002
    Significant Deficiency
  • 485429 2023-001
    Significant Deficiency
  • 485430 2023-002
    Significant Deficiency
  • 485431 2023-001
    Significant Deficiency
  • 485432 2023-002
    Significant Deficiency
  • 485433 2023-001
    Significant Deficiency
  • 485434 2023-002
    Significant Deficiency
  • 485435 2023-001
    Significant Deficiency
  • 485436 2023-002
    Significant Deficiency
  • 485437 2023-001
    Significant Deficiency
  • 485438 2023-002
    Significant Deficiency
  • 485439 2023-001
    Significant Deficiency
  • 485440 2023-002
    Significant Deficiency
  • 485441 2023-001
    Significant Deficiency
  • 485442 2023-002
    Significant Deficiency
  • 485443 2023-001
    Significant Deficiency
  • 485444 2023-002
    Significant Deficiency
  • 1061869 2023-001
    Significant Deficiency
  • 1061870 2023-002
    Significant Deficiency
  • 1061871 2023-001
    Significant Deficiency
  • 1061872 2023-002
    Significant Deficiency
  • 1061873 2023-001
    Significant Deficiency
  • 1061874 2023-002
    Significant Deficiency
  • 1061875 2023-001
    Significant Deficiency
  • 1061876 2023-002
    Significant Deficiency
  • 1061877 2023-001
    Significant Deficiency
  • 1061878 2023-002
    Significant Deficiency
  • 1061879 2023-001
    Significant Deficiency
  • 1061880 2023-002
    Significant Deficiency
  • 1061881 2023-001
    Significant Deficiency
  • 1061882 2023-002
    Significant Deficiency
  • 1061883 2023-001
    Significant Deficiency
  • 1061884 2023-002
    Significant Deficiency
  • 1061885 2023-001
    Significant Deficiency
  • 1061886 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
17.258 Wia Adult Program $520,675
17.278 Wia Dislocated Worker Formula Grants $328,847
17.207 Employment Service/wagner-Peyser Funded Activities $324,761
17.225 Unemployment Insurance $178,691
21.027 Coronavirus State and Local Fiscal Recovery Funds $100,952
14.881 Moving to Work Demonstration Program $67,020
17.801 Jobs for Veterans State Grants $10,465
17.245 Trade Adjustment Assistance $5,378
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1,112