FAC Explorer

Finding 569950 (2023-005)

Material Weakness
Requirement
B
Questioned Costs
$1
Year
2023
Accepted
2025-07-01
Audit: 361194
Organization: Idaho Immunization Coalition, Inc. (ID)
Auditor: Sorren CPAS PC

AI Summary

  • Core Issue: Idaho Immunization Coalition, Inc. failed to provide necessary documentation for expenditures under a single federal program.
  • Impacted Requirements: Compliance with cost principles in 2 CFR Part 200 was not met, as costs were not properly linked to actual expenses.
  • Recommended Follow-Up: Review and improve documentation processes to ensure all expenditures are clearly tied to specific programs and comply with federal guidelines.

Finding Text

NONPROFIT ORGANIZATIONS MUST CONFORM TO COST PRINCIPLES IN 2 CFR PART 200. COSTS WERE NOT INCLUDED AS A COST OF ANY OTHER FEDERALLY FINANCE PROGRAM IN EITHER THE CURRENT OR THE PRIOR PERIOD. COSTS ARE ADEQUATELY DOCUMENTED. IDAHO IMMUNIZATION COALITION, INC. WAS UNABLE TO PROVIDE DOCUMENTATION TO SUPPORT EXPENDITURES REPORTED UNDER A SINGLE FEDERAL PROGRAM. EXPENDITURES SUBMITTED FOR MONTHLY DRAW REIMBURSEMENTS WERE REPORTED IN MULTIPLE CLASS ACCOUNTS FOR VARIOUS PROGRAMS AND ADMINISTRATION CLASSES AND COULD NOT BE TIED TO ACTUAL EXPENSES INCURRED.

Corrective Action Plan

THE ORGANIZATION WILL IMPLEMENT A PROCESS TO ENHANCE INTERNAL CONTROLS ASSOCIATED WITH THE REVIEW OF REVENUES AND EXPENDITURES TIMELY TO ENSURE ACCURATE AND COMPLETE REPORTING OF THE FINANCIAL STATEMENTS. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT EXPENDITURES SUBMITTED FOR REIMBURSEMENT OF FEDERAL AWARD PROGRAMS. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE ORGANIZATION WILL TERMINATE THE CURRENT AGREEMENT WITH THE CPA AND MOVE TO ANOTHER CPA FIRM TO MEET THE NEEDS OF THE ORGANIZATION IN A PROFESSIONAL, QUALIFIED AND TIMELY MANNER. MOVE TO ANOTHER CPA FIRM BY NO LATER THAN SEPTEMBER 1, 2025. THE ORGANIZATION THROUGH ITS BOARD OF DIRECTORS WILL CREATE A “FINANCIAL POLICY COMMITTEE” WHICH WILL BE RESPONSIBLE TO WORK WITH THE EXECUTIVE DIRECTOR, THE NEW CPA TO OUTLINE AND CREATE NEW POLICIES, PROCEDURES AND PROCESSES, ALONG WITH OVERSIGHT OF THE FINANCIAL WELL-BEING OF THE ORGANIZATION AND REPORT TO THE BOARD OF DIRECTORS. IMMEDIATELY, THE PROCESS WILL BEGIN TO RECRUIT THE COMMITTEE MEMBERS ON JUNE 25, 2025.

Categories

Questioned Costs Allowable Costs / Cost Principles Cash Management

Other Findings in this Audit

  • 569948 2023-003
    Material Weakness
  • 569949 2023-004
    Material Weakness
  • 1146390 2023-003
    Material Weakness
  • 1146391 2023-004
    Material Weakness
  • 1146392 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.268 Immunization Cooperative Agreements $873,290
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $223,102
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $133,922