Finding 622166 (2022-003)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-08-13

AI Summary

  • Core Issue: Lack of written policies and procedures as required by 2 CFR 200, leading to potential inaccuracies in expense reporting for major programs.
  • Impacted Requirements: Compliance with Uniform Guidance is not being met due to reliance on unwritten procedures and staff training.
  • Recommended Follow-up: Management should create and implement written policies and procedures that align with Uniform Guidance for federal awards.

Finding Text

Condition and Criteria: No written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E. Effects: The expenses to major programs could be over or understated for the period. Cause: No procedures in place to ensure that sections of the Uniform Guidance are being followed. Context: Discussions with management uncovered the lack of written policies, procedures, and standards of conduct to the Uniform Guidance. The Organization follows unwritten procedures and controls that are implemented through staff training. Auditor's Recommendations: The responsible members of management should develop written policies, procedures, and standards of conduct that follow the Uniform Guidance as they relate to them receiving federal awards. Views of Responsible Officials and Planned Corrective Action: Advocacy management and its Board have reviewed the disclosed audit finding. See the attached management response letter submitted by Advocacy detailing their corrective action plan for the audit year ended December 31, 2022.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 45723 2022-003
    Significant Deficiency
  • 45724 2022-003
    Significant Deficiency
  • 45725 2022-003
    Significant Deficiency
  • 622165 2022-003
    Significant Deficiency
  • 622167 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $187,695
16.588 Violence Against Women Formula Grants $48,446
16.575 Crime Victim Assistance $31,166
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $28,375
16.017 Sexual Assault Services Formula Program $9,908
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $3,296
97.024 Emergency Food and Shelter National Board Program $1,000