FAC Explorer

Finding 502435 (2023-003)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-10-10
Audit: 324450
Organization: Tacoma Community House (WA)
Auditor: Arleen Ibay CPA

AI Summary

  • Core Issue: Disbursements lack proper documentation and approval, leading to potential unsupported expenses charged to federal awards.
  • Impacted Requirements: Compliance with allowable costs and cost principles under the Coronavirus State and Local Recovery Funds.
  • Recommended Follow-up: Implement procedures for adequate documentation and require written approval from senior management on all disbursements.

Finding Text

Internal control over compliance - Allowable Costs/Cost principles, Coronavirus State and Local Recovery Funds, CFDA No. 21.027, Grant No. SC-109204-02; SC-109573 and CW2255475 Material Weakness. Finding 2023-002 is applicable to the major program. As discussed in Finding 2023-002, disbursements were not properly substantiated. Because of the failure to maintain adequate support, review and approval on disbursements, expenses may be charged to the federal awards without support, or without approval of management. Procedures should require adequate documentation of disbursements, and the written approval of senior management.

Corrective Action Plan

This is a retiteration of Finding 2023-002. Please refer to corrective action plan under Finding 2023-002, as follows: Tacoma Community House will implement procedures to ensure disbursements are supported and approved before payment. Recurring payments will be identified and approved at the start of the year. We will require credit card users to comply with documentation requirements. We will require supervisors to review credit card statements before processing for payment. We will require approval on all transactions before payment. The Executive Director, Aimee Khuu will be responsible for ensuring that the corrective actions take place as described. If you have any questions or require additional information, please feel free to contact her at 253-383-3951 Ext 105 or akhuu@tacomacommunityhouse.org.

Categories

Allowable Costs / Cost Principles Material Weakness

Other Findings in this Audit

  • 502436 2023-003
    Material Weakness Repeat
  • 502437 2023-003
    Material Weakness Repeat
  • 1078877 2023-003
    Material Weakness Repeat
  • 1078878 2023-003
    Material Weakness Repeat
  • 1078879 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $53,425
21.027 Coronavirus State and Local Fiscal Recovery Funds $50,000
14.231 Emergency Solutions Grant Program $44,941
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $11,695
14.267 Continuum of Care Program $8,768
16.588 Violence Against Women Formula Grants $6,736
84.002 Adult Education - Basic Grants to States $3,111