Finding Text
Fiscal Internal Controls
Criteria or Specific Requirement: Uniform Guidance 200.302(b)(4) states each non-federal entity
must provide for “effective control over, and accountability for, all funds, property, and other
assets.” Furthermore, Uniform Guidance 200.512(a) requires audits to be submitted by nine
months after the end of the audit period.
Condition: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements.
Effect: A significant deficiency in internal control over financial reporting exists due to not providing
audit documentation in a timely manner.
Cause: Changes in fiscal personnel delayed completion of the December 31, 2022 audit.
Auditor's Recommendation: Processes should be developed to ensure GAAP-prepared financial
statements and the SEFA can be prepared in an accurate and timely manner to allow for the audit
to be conducted and concluded within the nine month period following year-end.
Audit finding 2022-001 represents a significant deficiency in internal control over compliance for
Northwest Indiana Community Action Corporation's major federal programs.
Questioned Costs: None
Federal Program Information:
Funding agency:Department of Health and Human Services
Passed through:Indiana Family and Social Services Administration
Title:Aging Cluster
AL number:93.044, 93.045, and 93.053
Award number:49667, 59326, and 69746
Funding agency:Department of Health and Human Services
Passed through:Indiana Housing & Community Development Authority
Title:COVID-19 Low-Income Home Energy Assistance
Low-Income Home Energy Assistance
AL number:93.568
Award number:LI-ARPA-021-128, LI-ES-023-018, LI-IIJA-022-018, and ARPA-WA-021-018
WL-023-018, LI-022-018, and LI-023-018
Funding agency:Department of Health and Human Services
Passed through:Indiana Housing & Community Development Authority
Title:COVID-19 Community Services Block Grant
Community Services Block Grant
AL number:93.569
Award number:CS-CV-020-018, CS-021-018, and CS-022-018