Finding 498707 (2023-003)

Material Weakness
Requirement
HL
Questioned Costs
-
Year
2023
Accepted
2024-09-26
Audit: 321405
Organization: Maine Afl-Cio (ME)
Auditor: Pgm LLC

AI Summary

  • Core Issue: The profit and loss report from Quickbooks does not match the revenue for individual grants in 2023.
  • Impacted Requirements: The Organization failed to ensure that financial records align with the SEFA, lacking proper documentation and processes.
  • Recommended Follow-Up: Use class or customer functions in QuickBooks for tracking grants and reconcile invoices sent to the Maine Department of Labor regularly.

Finding Text

Department Program Name and Agreement Number Peer Navigator - CT 12A 202204 20*2554 Registered Apprenticeship - 20220719*0195 Criteria The Organization is responsible for ensuring the books and records agree to the SEFA. Conditions and Context The profit and loss report from Quickbooks did not agree to the revenue for individual grants during 2023. This report is used as supporting documentation for grant reporting and should agree to the SEFA. Effect The Organization did not have proper documentation or processes in place to ensure funds were recorded within the correct reporting period. Recommendation We recommend tracking grants by using the class or customer functions when recording revenue and expenses in QuickBooks. In addition, we recommend cumulatively reconciling invoices sent to Maine Department of Labor.

Corrective Action Plan

Going forward, the ME AFL-CIO will reconcile grants to the trial balance.

Categories

Reporting

Other Findings in this Audit

  • 498705 2023-001
    Material Weakness
  • 498706 2023-002
    Material Weakness
  • 498708 2023-004
    Significant Deficiency
  • 498709 2023-005
    Significant Deficiency
  • 498710 2023-001
    Material Weakness
  • 498711 2023-002
    Material Weakness
  • 498712 2023-003
    Material Weakness
  • 498713 2023-001
    Material Weakness
  • 498714 2023-002
    Material Weakness
  • 498715 2023-003
    Material Weakness
  • 498716 2023-001
    Material Weakness
  • 498717 2023-002
    Material Weakness
  • 498718 2023-003
    Material Weakness
  • 498719 2023-004
    Significant Deficiency
  • 1075147 2023-001
    Material Weakness
  • 1075148 2023-002
    Material Weakness
  • 1075149 2023-003
    Material Weakness
  • 1075150 2023-004
    Significant Deficiency
  • 1075151 2023-005
    Significant Deficiency
  • 1075152 2023-001
    Material Weakness
  • 1075153 2023-002
    Material Weakness
  • 1075154 2023-003
    Material Weakness
  • 1075155 2023-001
    Material Weakness
  • 1075156 2023-002
    Material Weakness
  • 1075157 2023-003
    Material Weakness
  • 1075158 2023-001
    Material Weakness
  • 1075159 2023-002
    Material Weakness
  • 1075160 2023-003
    Material Weakness
  • 1075161 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
17.225 Unemployment Insurance $473,972
17.285 Registered Apprenticeship $397,294
21.027 Coronavirus State and Local Fiscal Recovery Funds $60,081