FAC Explorer

Finding 962540 (2023-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-03-27
Audit: 298472
Organization: Granite United Way (NH)
Auditor: Nathan Wechsler & Company

AI Summary

  • Core Issue: There are significant deficiencies in internal controls over financial reporting.
  • Impacted Requirements: The SEFA had multiple drafts with errors in assistance listing numbers, program titles, and incorrect subrecipient expenditures.
  • Recommended Follow-Up: Review and correct the SEFA to ensure accurate reporting and strengthen internal controls.

Finding Text

Significant deficiencies in internal controls over financial reporting. The SEFA presented for audit required multiple drafts. It was noted that certain programs on the schedule had the incorrect assistance listing number and program titles. Six programs included incorrect subrecipient expenditures and the total amount reported on the schedule was overstated by $17,956.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 386098 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.10M
21.027 Coronavirus State and Local Fiscal Recovery Funds $839,406
93.788 Opioid Str $438,042
16.838 Comprehensive Opioid Abuse Site-Based Program $256,982
21.019 Coronavirus Relief Fund $181,174
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $65,000