Finding 980635 (2023-001)

2023 – 001 – Special Supplemental Nutrition Program for Women, Infants and Children (WIC) – Assistance Listing No. 10.557 Type of Finding: Significant Deficiency Condition: The Organization did not accrue some grant expenses received after the period of performance that were under $50. Criteria or specific requirement: The Organization should expense transactions in the month incurred to be in compliance with the period of performance requirements. Effect: The Organization is not in compliance with period of performance requirements. Recommendation: We recommend the organization expense transactions in the month incurred. Although transactions below $50 are individually immaterial, this is not in compliance with the period of performance compliance requirements. Cause: The Organization had a policy to pass on immaterial expenses received after the period of performance, if under $50. Repeat Finding: The finding is not a repeat of a finding. Action planned/taken in response to finding: The Organization will revisit their policy not to backdate expenses less than $50 to their correct period if invoices are received 15 days after the end of the grant period. Planned completion date for corrective action plan: Year ended September 30, 2024