FAC Explorer

Finding 547794 (2024-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 351833
Organization: Rural Resources Community Action (WA)
Auditor: Moss Adams LLP

AI Summary

  • Core Issue: There is a material weakness in internal controls over compliance, leading to missing documentation and unverified report submissions.
  • Impacted Requirements: Federal regulations require proper support for reports, timely submissions, and a review process separate from the preparer.
  • Recommended Follow-Up: Implement a review control for reports, maintain supporting documentation, and ensure timely submissions with two levels of review.

Finding Text

Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Aging Cluster U.S. Department of Health and Human Services Assistance Listing Numbers: 93.044, 93.045, 93.053 Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive Program Award Years: 2020 - 2024 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. Financial and performance information should be reviewed by a different person than the preparer, supporting documentation should be maintained, and reports filed timely. Condition and context: Supporting documentation was not maintained and as such, did not include documentation of a review process or filing could not be verified for timely submission. We noted two of the six reports selected; monthly performance report support was not retained by the client. As well as, two of six reports were selected, legal assistance summary reports were not remitted to the granting agency and as such, no support was maintained. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting. Repeat finding: Yes. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and has implemented corrective action. The Organization has implemented a review and documentation control surrounding the timely submission of all financial reports, special reports, and performance reports. Reports required by contract must be submitted timely and must have two levels of documented review. All financial reports required by contract must have a documented review by a member of the fiscal department. Additionally, report backup and proof of timely submission must be retained.

Categories

Subrecipient Monitoring Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 547743 2024-002
    Material Weakness Repeat
  • 547744 2024-002
    Material Weakness Repeat
  • 547745 2024-003
    Significant Deficiency Repeat
  • 547746 2024-003
    Significant Deficiency Repeat
  • 547747 2024-003
    Significant Deficiency Repeat
  • 547748 2024-003
    Significant Deficiency Repeat
  • 547749 2024-003
    Significant Deficiency Repeat
  • 547750 2024-003
    Significant Deficiency Repeat
  • 547751 2024-003
    Significant Deficiency Repeat
  • 547752 2024-003
    Significant Deficiency Repeat
  • 547753 2024-003
    Significant Deficiency Repeat
  • 547754 2024-003
    Significant Deficiency Repeat
  • 547755 2024-003
    Significant Deficiency Repeat
  • 547756 2024-003
    Significant Deficiency Repeat
  • 547757 2024-003
    Significant Deficiency Repeat
  • 547758 2024-003
    Significant Deficiency Repeat
  • 547759 2024-003
    Significant Deficiency Repeat
  • 547760 2024-003
    Significant Deficiency Repeat
  • 547761 2024-003
    Significant Deficiency Repeat
  • 547762 2024-003
    Significant Deficiency Repeat
  • 547763 2024-003
    Significant Deficiency Repeat
  • 547764 2024-003
    Significant Deficiency Repeat
  • 547765 2024-003
    Significant Deficiency Repeat
  • 547766 2024-003
    Significant Deficiency Repeat
  • 547767 2024-003
    Significant Deficiency Repeat
  • 547768 2024-003
    Significant Deficiency Repeat
  • 547769 2024-003
    Significant Deficiency Repeat
  • 547770 2024-003
    Significant Deficiency Repeat
  • 547771 2024-003
    Significant Deficiency Repeat
  • 547772 2024-003
    Significant Deficiency Repeat
  • 547773 2024-003
    Significant Deficiency Repeat
  • 547774 2024-003
    Significant Deficiency Repeat
  • 547775 2024-003
    Significant Deficiency Repeat
  • 547776 2024-003
    Significant Deficiency Repeat
  • 547777 2024-003
    Significant Deficiency Repeat
  • 547778 2024-003
    Significant Deficiency Repeat
  • 547779 2024-003
    Significant Deficiency Repeat
  • 547780 2024-003
    Significant Deficiency Repeat
  • 547781 2024-003
    Significant Deficiency Repeat
  • 547782 2024-003
    Significant Deficiency Repeat
  • 547783 2024-004
    Material Weakness Repeat
  • 547784 2024-004
    Material Weakness Repeat
  • 547785 2024-004
    Material Weakness Repeat
  • 547786 2024-004
    Material Weakness Repeat
  • 547787 2024-004
    Material Weakness Repeat
  • 547788 2024-004
    Material Weakness Repeat
  • 547789 2024-004
    Material Weakness Repeat
  • 547790 2024-004
    Material Weakness Repeat
  • 547791 2024-004
    Material Weakness Repeat
  • 547792 2024-004
    Material Weakness Repeat
  • 547793 2024-004
    Material Weakness Repeat
  • 547795 2024-004
    Material Weakness Repeat
  • 547796 2024-004
    Material Weakness Repeat
  • 547797 2024-004
    Material Weakness Repeat
  • 547798 2024-004
    Material Weakness Repeat
  • 547799 2024-004
    Material Weakness Repeat
  • 547800 2024-004
    Material Weakness Repeat
  • 547801 2024-004
    Material Weakness Repeat
  • 547802 2024-004
    Material Weakness Repeat
  • 547803 2024-004
    Material Weakness Repeat
  • 547804 2024-004
    Material Weakness Repeat
  • 547805 2024-004
    Material Weakness Repeat
  • 547806 2024-004
    Material Weakness Repeat
  • 547807 2024-004
    Material Weakness Repeat
  • 547808 2024-004
    Material Weakness Repeat
  • 547809 2024-005
    Significant Deficiency
  • 547810 2024-005
    Significant Deficiency
  • 547811 2024-005
    Significant Deficiency
  • 547812 2024-005
    Significant Deficiency
  • 547813 2024-005
    Significant Deficiency
  • 547814 2024-005
    Significant Deficiency
  • 547815 2024-005
    Significant Deficiency
  • 547816 2024-005
    Significant Deficiency
  • 547817 2024-005
    Significant Deficiency
  • 547818 2024-005
    Significant Deficiency
  • 547819 2024-005
    Significant Deficiency
  • 547820 2024-005
    Significant Deficiency
  • 547821 2024-005
    Significant Deficiency
  • 547822 2024-005
    Significant Deficiency
  • 547823 2024-005
    Significant Deficiency
  • 547824 2024-005
    Significant Deficiency
  • 547825 2024-005
    Significant Deficiency
  • 547826 2024-005
    Significant Deficiency
  • 547827 2024-005
    Significant Deficiency
  • 547828 2024-005
    Significant Deficiency
  • 547829 2024-005
    Significant Deficiency
  • 547830 2024-005
    Significant Deficiency
  • 547831 2024-005
    Significant Deficiency
  • 547832 2024-005
    Significant Deficiency
  • 547833 2024-005
    Significant Deficiency
  • 547834 2024-005
    Significant Deficiency
  • 547835 2024-005
    Significant Deficiency
  • 547836 2024-005
    Significant Deficiency
  • 547837 2024-005
    Significant Deficiency
  • 547838 2024-005
    Significant Deficiency
  • 547839 2024-005
    Significant Deficiency
  • 547840 2024-005
    Significant Deficiency
  • 547841 2024-005
    Significant Deficiency
  • 547842 2024-005
    Significant Deficiency
  • 547843 2024-005
    Significant Deficiency
  • 547844 2024-005
    Significant Deficiency
  • 547845 2024-005
    Significant Deficiency
  • 547846 2024-005
    Significant Deficiency
  • 547847 2024-005
    Significant Deficiency
  • 547848 2024-005
    Significant Deficiency
  • 547849 2024-005
    Significant Deficiency
  • 547850 2024-005
    Significant Deficiency
  • 547851 2024-005
    Significant Deficiency
  • 547852 2024-005
    Significant Deficiency
  • 547853 2024-005
    Significant Deficiency
  • 547854 2024-005
    Significant Deficiency
  • 547855 2024-005
    Significant Deficiency
  • 547856 2024-005
    Significant Deficiency
  • 547857 2024-005
    Significant Deficiency
  • 547858 2024-005
    Significant Deficiency
  • 547859 2024-005
    Significant Deficiency
  • 547860 2024-005
    Significant Deficiency
  • 547861 2024-005
    Significant Deficiency
  • 547862 2024-005
    Significant Deficiency
  • 547863 2024-005
    Significant Deficiency
  • 547864 2024-005
    Significant Deficiency
  • 547865 2024-005
    Significant Deficiency
  • 547866 2024-005
    Significant Deficiency
  • 547867 2024-005
    Significant Deficiency
  • 547868 2024-005
    Significant Deficiency
  • 547869 2024-005
    Significant Deficiency
  • 547870 2024-005
    Significant Deficiency
  • 547871 2024-005
    Significant Deficiency
  • 547872 2024-005
    Significant Deficiency
  • 547873 2024-005
    Significant Deficiency
  • 547874 2024-005
    Significant Deficiency
  • 547875 2024-005
    Significant Deficiency
  • 547876 2024-005
    Significant Deficiency
  • 547877 2024-005
    Significant Deficiency
  • 547878 2024-005
    Significant Deficiency
  • 547879 2024-005
    Significant Deficiency
  • 1124185 2024-002
    Material Weakness Repeat
  • 1124186 2024-002
    Material Weakness Repeat
  • 1124187 2024-003
    Significant Deficiency Repeat
  • 1124188 2024-003
    Significant Deficiency Repeat
  • 1124189 2024-003
    Significant Deficiency Repeat
  • 1124190 2024-003
    Significant Deficiency Repeat
  • 1124191 2024-003
    Significant Deficiency Repeat
  • 1124192 2024-003
    Significant Deficiency Repeat
  • 1124193 2024-003
    Significant Deficiency Repeat
  • 1124194 2024-003
    Significant Deficiency Repeat
  • 1124195 2024-003
    Significant Deficiency Repeat
  • 1124196 2024-003
    Significant Deficiency Repeat
  • 1124197 2024-003
    Significant Deficiency Repeat
  • 1124198 2024-003
    Significant Deficiency Repeat
  • 1124199 2024-003
    Significant Deficiency Repeat
  • 1124200 2024-003
    Significant Deficiency Repeat
  • 1124201 2024-003
    Significant Deficiency Repeat
  • 1124202 2024-003
    Significant Deficiency Repeat
  • 1124203 2024-003
    Significant Deficiency Repeat
  • 1124204 2024-003
    Significant Deficiency Repeat
  • 1124205 2024-003
    Significant Deficiency Repeat
  • 1124206 2024-003
    Significant Deficiency Repeat
  • 1124207 2024-003
    Significant Deficiency Repeat
  • 1124208 2024-003
    Significant Deficiency Repeat
  • 1124209 2024-003
    Significant Deficiency Repeat
  • 1124210 2024-003
    Significant Deficiency Repeat
  • 1124211 2024-003
    Significant Deficiency Repeat
  • 1124212 2024-003
    Significant Deficiency Repeat
  • 1124213 2024-003
    Significant Deficiency Repeat
  • 1124214 2024-003
    Significant Deficiency Repeat
  • 1124215 2024-003
    Significant Deficiency Repeat
  • 1124216 2024-003
    Significant Deficiency Repeat
  • 1124217 2024-003
    Significant Deficiency Repeat
  • 1124218 2024-003
    Significant Deficiency Repeat
  • 1124219 2024-003
    Significant Deficiency Repeat
  • 1124220 2024-003
    Significant Deficiency Repeat
  • 1124221 2024-003
    Significant Deficiency Repeat
  • 1124222 2024-003
    Significant Deficiency Repeat
  • 1124223 2024-003
    Significant Deficiency Repeat
  • 1124224 2024-003
    Significant Deficiency Repeat
  • 1124225 2024-004
    Material Weakness Repeat
  • 1124226 2024-004
    Material Weakness Repeat
  • 1124227 2024-004
    Material Weakness Repeat
  • 1124228 2024-004
    Material Weakness Repeat
  • 1124229 2024-004
    Material Weakness Repeat
  • 1124230 2024-004
    Material Weakness Repeat
  • 1124231 2024-004
    Material Weakness Repeat
  • 1124232 2024-004
    Material Weakness Repeat
  • 1124233 2024-004
    Material Weakness Repeat
  • 1124234 2024-004
    Material Weakness Repeat
  • 1124235 2024-004
    Material Weakness Repeat
  • 1124236 2024-004
    Material Weakness Repeat
  • 1124237 2024-004
    Material Weakness Repeat
  • 1124238 2024-004
    Material Weakness Repeat
  • 1124239 2024-004
    Material Weakness Repeat
  • 1124240 2024-004
    Material Weakness Repeat
  • 1124241 2024-004
    Material Weakness Repeat
  • 1124242 2024-004
    Material Weakness Repeat
  • 1124243 2024-004
    Material Weakness Repeat
  • 1124244 2024-004
    Material Weakness Repeat
  • 1124245 2024-004
    Material Weakness Repeat
  • 1124246 2024-004
    Material Weakness Repeat
  • 1124247 2024-004
    Material Weakness Repeat
  • 1124248 2024-004
    Material Weakness Repeat
  • 1124249 2024-004
    Material Weakness Repeat
  • 1124250 2024-004
    Material Weakness Repeat
  • 1124251 2024-005
    Significant Deficiency
  • 1124252 2024-005
    Significant Deficiency
  • 1124253 2024-005
    Significant Deficiency
  • 1124254 2024-005
    Significant Deficiency
  • 1124255 2024-005
    Significant Deficiency
  • 1124256 2024-005
    Significant Deficiency
  • 1124257 2024-005
    Significant Deficiency
  • 1124258 2024-005
    Significant Deficiency
  • 1124259 2024-005
    Significant Deficiency
  • 1124260 2024-005
    Significant Deficiency
  • 1124261 2024-005
    Significant Deficiency
  • 1124262 2024-005
    Significant Deficiency
  • 1124263 2024-005
    Significant Deficiency
  • 1124264 2024-005
    Significant Deficiency
  • 1124265 2024-005
    Significant Deficiency
  • 1124266 2024-005
    Significant Deficiency
  • 1124267 2024-005
    Significant Deficiency
  • 1124268 2024-005
    Significant Deficiency
  • 1124269 2024-005
    Significant Deficiency
  • 1124270 2024-005
    Significant Deficiency
  • 1124271 2024-005
    Significant Deficiency
  • 1124272 2024-005
    Significant Deficiency
  • 1124273 2024-005
    Significant Deficiency
  • 1124274 2024-005
    Significant Deficiency
  • 1124275 2024-005
    Significant Deficiency
  • 1124276 2024-005
    Significant Deficiency
  • 1124277 2024-005
    Significant Deficiency
  • 1124278 2024-005
    Significant Deficiency
  • 1124279 2024-005
    Significant Deficiency
  • 1124280 2024-005
    Significant Deficiency
  • 1124281 2024-005
    Significant Deficiency
  • 1124282 2024-005
    Significant Deficiency
  • 1124283 2024-005
    Significant Deficiency
  • 1124284 2024-005
    Significant Deficiency
  • 1124285 2024-005
    Significant Deficiency
  • 1124286 2024-005
    Significant Deficiency
  • 1124287 2024-005
    Significant Deficiency
  • 1124288 2024-005
    Significant Deficiency
  • 1124289 2024-005
    Significant Deficiency
  • 1124290 2024-005
    Significant Deficiency
  • 1124291 2024-005
    Significant Deficiency
  • 1124292 2024-005
    Significant Deficiency
  • 1124293 2024-005
    Significant Deficiency
  • 1124294 2024-005
    Significant Deficiency
  • 1124295 2024-005
    Significant Deficiency
  • 1124296 2024-005
    Significant Deficiency
  • 1124297 2024-005
    Significant Deficiency
  • 1124298 2024-005
    Significant Deficiency
  • 1124299 2024-005
    Significant Deficiency
  • 1124300 2024-005
    Significant Deficiency
  • 1124301 2024-005
    Significant Deficiency
  • 1124302 2024-005
    Significant Deficiency
  • 1124303 2024-005
    Significant Deficiency
  • 1124304 2024-005
    Significant Deficiency
  • 1124305 2024-005
    Significant Deficiency
  • 1124306 2024-005
    Significant Deficiency
  • 1124307 2024-005
    Significant Deficiency
  • 1124308 2024-005
    Significant Deficiency
  • 1124309 2024-005
    Significant Deficiency
  • 1124310 2024-005
    Significant Deficiency
  • 1124311 2024-005
    Significant Deficiency
  • 1124312 2024-005
    Significant Deficiency
  • 1124313 2024-005
    Significant Deficiency
  • 1124314 2024-005
    Significant Deficiency
  • 1124315 2024-005
    Significant Deficiency
  • 1124316 2024-005
    Significant Deficiency
  • 1124317 2024-005
    Significant Deficiency
  • 1124318 2024-005
    Significant Deficiency
  • 1124319 2024-005
    Significant Deficiency
  • 1124320 2024-005
    Significant Deficiency
  • 1124321 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $840,418
10.766 Community Facilities Loans and Grants $415,341
10.415 Rural Rental Housing Loans $380,423
16.575 Crime Victim Assistance $370,038
14.239 Home Investment Partnerships Program $353,904
17.259 Wioa Youth Activities $341,858
10.565 Commodity Supplemental Food Program $330,213
17.258 Wioa Adult Program $329,865
21.027 Coronavirus State and Local Fiscal Recovery Funds $311,366
93.778 Medical Assistance Program $282,600
93.568 Low-Income Home Energy Assistance $230,339
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $225,000
93.499 Low Income Household Water Assistance Program $162,486
14.231 Emergency Solutions Grant Program $156,725
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $120,954
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $120,124
93.495 Community Health Workers for Public Health Response and Resilient $107,272
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $104,048
93.600 Head Start $102,216
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $82,616
17.278 Wioa Dislocated Worker Formula Grants $82,599
81.042 Weatherization Assistance for Low-Income Persons $64,739
10.568 Emergency Food Assistance Program (administrative Costs) $61,048
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $56,772
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $50,043
93.136 Injury Prevention and Control Research and State and Community Based Programs $48,759
16.588 Violence Against Women Formula Grants $47,256
10.218 Buildings and Facilities Program $41,878
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $37,919
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $36,811
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $31,059
14.169 Housing Counseling Assistance Program $29,690
93.575 Child Care and Development Block Grant $18,513
21.026 Homeowner Assistance Fund $18,509
10.665 Schools and Roads - Grants to States $15,984
10.177 Regional Food System Partnerships $15,166
93.052 National Family Caregiver Support, Title Iii, Part E $9,896
10.187 The Emergency Food Assistance Program (tefap) Commodity Credit Corporation Eligible Recipient Funds $9,427
93.569 Community Services Block Grant $7,560
93.053 Nutrition Services Incentive Program $6,265
93.558 Temporary Assistance for Needy Families $5,195
10.558 Child and Adult Care Food Program $3,931
81.999 Bonneville Power Administration/liee Program $1,738
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $1,033