FAC Explorer

Finding 520025 (2022-005)

Material Weakness
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2025-01-23
Audit: 339494
Organization: Feeding San Diego (CA)
Auditor: Cbiz CPAS PC

AI Summary

  • Core Issue: The Organization lacks a clear understanding of the requirements for the American Rescue Plan Act (ARPA).
  • Impacted Requirements: Controls must be designed to prevent or detect noncompliance as per the Compliance Supplement.
  • Recommended Follow-Up: Establish a formal process to ensure all agreement requirements are fully understood and implemented.

Finding Text

Identification of federal programs 21.027- American Rescue Plan Act (ARPA) Criteria or Specific Requirement Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies. Condition The Organization did not have did not have an adequate understanding of the requirements under the program agreement. Cause In the last couple of years due to the Organization receiving significant federal funding, documentation and implementation of processes were still in process. Effect Possibility of errors on the Schedule of Expenditures of Federal Awards. Questioned Costs None noted. Context The condition noted above was identified during the audit procedures related to Activities Allowed and Unallowed/Allowable Cost Principles/Reporting. Identification as a Repeat Finding Not a repeat finding. Recommendation The Organization should put in place a formal process to ensure the agreement requirements are understood. Views of Responsible Officials Management agrees with the finding and observation.

Corrective Action Plan

Identification of federal programs 21.027 – American Rescue Plan Act (ARPA) Condition The Organization does not have an adequate understanding of the requirements under the program agreement. And as such, under recorded claims. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: October 31, 2024

Categories

Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

  • 520017 2022-006
    Significant Deficiency
  • 520018 2022-001
    Significant Deficiency
  • 520019 2022-002
    Significant Deficiency
  • 520020 2022-003
    Significant Deficiency
  • 520021 2022-004
    Significant Deficiency
  • 520022 2022-006
    Significant Deficiency
  • 520023 2022-001
    Significant Deficiency
  • 520024 2022-003
    Significant Deficiency
  • 1096459 2022-006
    Significant Deficiency
  • 1096460 2022-001
    Significant Deficiency
  • 1096461 2022-002
    Significant Deficiency
  • 1096462 2022-003
    Significant Deficiency
  • 1096463 2022-004
    Significant Deficiency
  • 1096464 2022-006
    Significant Deficiency
  • 1096465 2022-001
    Significant Deficiency
  • 1096466 2022-003
    Significant Deficiency
  • 1096467 2022-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $650,000
10.558 Child and Adult Care Food Program $351,631
10.559 Summer Food Service Program for Children $211,059
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $107,877