FAC Explorer

Finding 512229 (2024-001)

Material Weakness
Requirement
G
Questioned Costs
-
Year
2024
Accepted
2024-11-26
Audit: 329994
Organization: Goodwill Industries of Upstate/midlands South Carolina, Inc. (SC)
Auditor: Forvis Mazars LLP

AI Summary

  • Core Issue: Unallowed costs were included in the matching requirement due to outdated tracking documents.
  • Impacted Requirements: The Organization's internal controls for matching expenses were insufficient, leading to incorrect calculations.
  • Recommended Follow-Up: Management should establish stronger controls for tracking matching expenses to avoid future discrepancies.

Finding Text

2024-001 Unallowed costs were included in the matching requirement Criteria- The Organization’s internal control over tracking for matching expenses is a process designed to provide assurance about the matching balance charged to the grant. Condition- The document used for tracking matching expenses was not updated to the current year pay rate for several volunteers. Cause- The Organization has limited controls over the review process for tracking matching expenses. Effect- The Organization’s matching expenses were not calculated correctly. Recommendation- Management should design and implement effective controls over matching tracking to prevent future variances. Management’s Response- See management’s corrective action plan.

Corrective Action Plan

Contact Person: Andretta Robinson Management’s Response: The Organization staff will conduct review dates to ensure the In-Kind tracker is accurately updated with current wage information and that all supporting documentation for those wages have been submitted. Monitoring staff will randomly select at least 20 entries for auditing, cross-referencing them with the documentation to verify accuracy. Completion Date: 6/28/2025

Categories

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 512230 2024-001
    Material Weakness
  • 512231 2024-001
    Material Weakness
  • 512232 2024-001
    Material Weakness
  • 1088671 2024-001
    Material Weakness
  • 1088672 2024-001
    Material Weakness
  • 1088673 2024-001
    Material Weakness
  • 1088674 2024-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
17.270 Reintegration of Ex-Offenders $161,373
17.805 Homeless Veterans Reintegration Project $126,227
17.274 Youthbuild $117,135
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $33,311
17.235 Senior Community Service Employment Program $33,097