Finding 576074 (2024-006)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-10
Audit: 365974
Organization: Along the Way (PA)
Auditor: Cla

AI Summary

  • Answer: There is a material weakness in internal controls due to missing documentation for performance report approvals.
  • Trend: This issue indicates a recurring problem with compliance and accountability in the review process.
  • List: Ensure all performance reports have documented approvals before submission to meet federal and agency standards.

Finding Text

Material Weakness in Internal Control over Compliance and Other Matters Criteria: Federal regulations and funding agency guidelines require performance reports to undergo a review and approval process by the designated authority prior to submission. This process must be properly documented to ensure accountability and adherence to both the agency's standards and federal requirements. Condition: There was a lack of documentation of approval for performance reports submitted to the funding agency.

Corrective Action Plan

It is recommended that the organization implement a standardized process for documenting the approval of performance reports. This process should include clear guidelines and training for staff to ensure that all reports are reviewed and approved by the designated authority before submission. Additionally, regular audits should be conducted to verify compliance with the documentation requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Organization is implementing a formalized procedure for the preparation, review, and approval of all performance reports. This will include clear documentation of the review process, designation of responsible approvers, and timelines to ensure timely submission. Name(s) of the contact person(s) responsible for corrective action: Kristina Valdez, Chief Executive Officer Planned completion date for corrective action plan: Planned completion date is June 30, 2025. If the oversight agency has questions regarding this plan, please contact Kristina Valdez, Chief Executive Officer at 484-306-3374.

Categories

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 576070 2024-002
    Material Weakness
  • 576071 2024-003
    Material Weakness
  • 576072 2024-004
    Significant Deficiency
  • 576073 2024-005
    Material Weakness
  • 1152512 2024-002
    Material Weakness
  • 1152513 2024-003
    Material Weakness
  • 1152514 2024-004
    Significant Deficiency
  • 1152515 2024-005
    Material Weakness
  • 1152516 2024-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.46M