EIN: 590946642
UEI: CDLNDZH3XKW5
Audited by: POWELL AND JONES CPA
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 17, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 17, 2025 (258 days ago).
What is a management decision? →During the audit we found that the implementation of internal controls meant to prevent duplicate payments was inadequate. Effect: This resulted in duplication of benefits to 30 identified participants. This failure in internal control could have resulted in exceeding allowable limits for amounts paid to participants, though in sampled participants we determined that all duplicated amounts were within program maximums. Cause: The identified issues stem from deficiencies in internal controls over payment verification. For ERA 1 United Way processed all payments to participants and failed to verify whether payments had already been made before processing additional payments. This was likely due to a failure to upload proof of payment in a timely manner and a lack of any digital system to monitor or detect duplicate payments. For ERA 2 United Way paid for applications that were filed in the ERA 2 database which Capital Access was responsible for paying causing duplicate payments. Recommendation: For grant related expenditures not processed through the standard accounts payable process we recommend that United Way keep a separate listing of payments made and search that list before authorizing new payments to eliminate duplication. Additionally, United Way should verify applications are filed in the ERA 1 database with Capital Access before issuing payments. Context: We conducted a random sample of 60 participants and did not detect any duplicates. However, we were made aware of duplicates as identified in the reconciliations provided by United Way, which were completed in collaboration with the County. We then reviewed these identified duplicates to verify that they were indeed duplicates and sampled them to ensure payments were not in excess of allowable limits.
Show full finding ▾Hide full finding ▴2022-01 Duplicate Payments Federal Agency: U.S. Department of the Treasury Federal Program Name: Emergency Rental Assistance (ERA) 1 & 2 Assistance Listing Number: 21.023 Federal Award Identification Number: ERA0113 & ERA0104 (pass through Marion County) Award Period: 06/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Internal Control Over Financial Reporting Criteria: The U.S. Department of the Treasury’s Emergency Rental Assistance (ERA) program requires compliance with limits on the maximum amount paid to program participants and limits on the period of reimbursements. Condition: During the audit we found that the implementation of internal controls meant to prevent duplicate payments was inadequate. Effect: This resulted in duplication of benefits to 30 identified participants. This failure in internal control could have resulted in exceeding allowable limits for amounts paid to participants, though in sampled participants we determined that all duplicated amounts were within program maximums. Cause: The identified issues stem from deficiencies in internal controls over payment verification. For ERA 1 United Way processed all payments to participants and failed to verify whether payments had already been made before processing additional payments. This was likely due to a failure to upload proof of payment in a timely manner and a lack of any digital system to monitor or detect duplicate payments. For ERA 2 United Way paid for applications that were filed in the ERA 2 database which Capital Access was responsible for paying causing duplicate payments. Recommendation: For grant related expenditures not processed through the standard accounts payable process we recommend that United Way keep a separate listing of payments made and search that list before authorizing new payments to eliminate duplication. Additionally, United Way should verify applications are filed in the ERA 1 database with Capital Access before issuing payments. Context: We conducted a random sample of 60 participants and did not detect any duplicates. However, we were made aware of duplicates as identified in the reconciliations provided by United Way, which were completed in collaboration with the County. We then reviewed these identified duplicates to verify that they were indeed duplicates and sampled them to ensure payments were not in excess of allowable limits.
The individual random client sample of 60 participants did not detect any duplications. However, as a new administrator we became aware of the duplicates as identified in the reconciliation provided to the auditors. The manual process used contributed to the duplications in ERA1 and ERA2. The duplications do not appear to be more than the allowable limits. If United Way of Marion County, Inc. would take on such a large endeavor in the future the organization would invest in a digital system. As the new President & CEO, I did my own sampling from the paper applications and payments for examination and gain knowledge of how system change would provide improved internal controls.
During our audit we found that financial accounting system data did not agree with the third-party grant tracking system from Capital Access called “CAPGEMS” which was used to document participant eligibility and payments. Effect: These inaccuracies caused reported direct costs to be understated and retained contract administration fees to be over expended by approximately $87,371 which is payable back to Marion County and additional amounts receivable from Capital Access of approximately $59,197. We will note that though admin fees were over expended in the contract with the County, they were not in excess of the federally allowed rates. Additionally, these inaccuracies caused incorrect reporting in amounts submitted to the County and Department of the Treasury. Cause: Financial accounting data was not being regularly reconciled to the third-party grant tracking system CAPGEMS. Recommendation: We recommend that United Way: 1. Regularly reconcile grant data with financial accounting data. 2. Update data submitted to the County and Department of the Treasury with current financial data. 3. Request that the County amend its grant contract with United Way to allow for an administration fee up to the maximum allowed rates and request additional reimbursement from the County. Context: We reconciled the CAPGEMS records to the financial accounting data, this process was complicated due to different naming conventions and payment amount split outs used in the financial accounting software versus the CAPGEMS database. We believe through this process we have arrived at an accurate representation of the actual activity for the program.
Show full finding ▾Hide full finding ▴2022-02 Reconciliation of Grant Financial Data and Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: Emergency Rental Assistance (ERA) 1 & 2 Assistance Listing Number: 21.023 Federal Award Identification Number: ERA0104 and ERA0113 pass through Marion County Award Period: 06/30/2022 Type of Finding: Material Weakness in Internal Control over Compliance and Internal Control Over Financial Reporting Criteria: Performance Reporting requirements outlined in the ERA program guidance stipulate that recipients must report accurate data. Reported data should be reconciled with internal reporting. External tracking systems of grant-related expenditures should be regularly reconciled to expenditures in the financial accounting system. Condition: During our audit we found that financial accounting system data did not agree with the third-party grant tracking system from Capital Access called “CAPGEMS” which was used to document participant eligibility and payments. Effect: These inaccuracies caused reported direct costs to be understated and retained contract administration fees to be over expended by approximately $87,371 which is payable back to Marion County and additional amounts receivable from Capital Access of approximately $59,197. We will note that though admin fees were over expended in the contract with the County, they were not in excess of the federally allowed rates. Additionally, these inaccuracies caused incorrect reporting in amounts submitted to the County and Department of the Treasury. Cause: Financial accounting data was not being regularly reconciled to the third-party grant tracking system CAPGEMS. Recommendation: We recommend that United Way: 1. Regularly reconcile grant data with financial accounting data. 2. Update data submitted to the County and Department of the Treasury with current financial data. 3. Request that the County amend its grant contract with United Way to allow for an administration fee up to the maximum allowed rates and request additional reimbursement from the County. Context: We reconciled the CAPGEMS records to the financial accounting data, this process was complicated due to different naming conventions and payment amount split outs used in the financial accounting software versus the CAPGEMS database. We believe through this process we have arrived at an accurate representation of the actual activity for the program.
United of Marion County, Inc. experienced staff turnover during the ERA 1 & ERA2 which may have contributed to data not being regularly reconciled to the third-party grant tracking system. The United Way of Marion County, Inc has hired a full-time accounting professional to improve internal controls. Management as the time utilized the resources available to ensure residents received timely housing assistance.
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