Audit 19918

FY End
2022-08-31
Total Expended
$1.41M
Findings
16
Programs
1
Organization: Plainview Serenity Center, Inc. (TX)
Year: 2022 Accepted: 2023-05-24

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
15933 2022-003 Material Weakness - B
15934 2022-004 Material Weakness - B
15935 2022-003 Material Weakness - B
15936 2022-004 Material Weakness - B
15937 2022-003 Material Weakness - B
16313 2022-004 Material Weakness - B
16314 2022-003 Material Weakness - B
16315 2022-004 Material Weakness - B
592375 2022-003 Material Weakness - B
592376 2022-004 Material Weakness - B
592377 2022-003 Material Weakness - B
592378 2022-004 Material Weakness - B
592379 2022-003 Material Weakness - B
592755 2022-004 Material Weakness - B
592756 2022-003 Material Weakness - B
592757 2022-004 Material Weakness - B

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $586,033 Yes 2

Contacts

Name Title Type
JQKXVEHWRGD1 Paul Walker Auditee
8062939722 Nathan Paden Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. BASIS OF PRESENTATION:2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:Plainview Serenity Center, Inc. has not elected to use the 10 percent de minimus indirect cost rate as allowed under the UniformGuidance.Program TitleFederal Grantor / Pass-Through GrantorSCHEDULE OF EXPENDITURES OF FEDERAL AWARDSThe above schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Plainview Serenity Center,Inc. (the Center) under programs of the federal governments for the year ended August 31, 2022. The information in this schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only aselected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets,or cash flows of the Center.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following thecost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement.Bolinger, De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

As discussed at Finding 2022-001, a significant number of transactions lacked the necessary documentation of supervisor or management approval, including expenditures charged to federal awards. Because of the failure to require approval from the proper level of management, expenditures may be made and charged to federal awards without the approval or knowledge of management. Procedures should be implemented requiring the written approval of management for all expenditures.
As discussed at Finding 2022-002, a significant number of transactions lacked the necessary supporting documentation, including expenditures charged to federal awards. Because of the failure to require a complete set of supporting documentation, expenditures may be made and charged to federal awards without management being able to verify the business purpose of the transactions and, accordingly, the proper recording in the accounting records. Procedures should be implemented requiring appropriate documentation for all expenditures.
As discussed at Finding 2022-001, a significant number of transactions lacked the necessary documentation of supervisor or management approval, including expenditures charged to federal awards. Because of the failure to require approval from the proper level of management, expenditures may be made and charged to federal awards without the approval or knowledge of management. Procedures should be implemented requiring the written approval of management for all expenditures.
As discussed at Finding 2022-002, a significant number of transactions lacked the necessary supporting documentation, including expenditures charged to federal awards. Because of the failure to require a complete set of supporting documentation, expenditures may be made and charged to federal awards without management being able to verify the business purpose of the transactions and, accordingly, the proper recording in the accounting records. Procedures should be implemented requiring appropriate documentation for all expenditures.
As discussed at Finding 2022-001, a significant number of transactions lacked the necessary documentation of supervisor or management approval, including expenditures charged to federal awards. Because of the failure to require approval from the proper level of management, expenditures may be made and charged to federal awards without the approval or knowledge of management. Procedures should be implemented requiring the written approval of management for all expenditures.
As discussed at Finding 2022-002, a significant number of transactions lacked the necessary supporting documentation, including expenditures charged to federal awards. Because of the failure to require a complete set of supporting documentation, expenditures may be made and charged to federal awards without management being able to verify the business purpose of the transactions and, accordingly, the proper recording in the accounting records. Procedures should be implemented requiring appropriate documentation for all expenditures.
As discussed at Finding 2022-001, a significant number of transactions lacked the necessary documentation of supervisor or management approval, including expenditures charged to federal awards. Because of the failure to require approval from the proper level of management, expenditures may be made and charged to federal awards without the approval or knowledge of management. Procedures should be implemented requiring the written approval of management for all expenditures.
As discussed at Finding 2022-002, a significant number of transactions lacked the necessary supporting documentation, including expenditures charged to federal awards. Because of the failure to require a complete set of supporting documentation, expenditures may be made and charged to federal awards without management being able to verify the business purpose of the transactions and, accordingly, the proper recording in the accounting records. Procedures should be implemented requiring appropriate documentation for all expenditures.
As discussed at Finding 2022-001, a significant number of transactions lacked the necessary documentation of supervisor or management approval, including expenditures charged to federal awards. Because of the failure to require approval from the proper level of management, expenditures may be made and charged to federal awards without the approval or knowledge of management. Procedures should be implemented requiring the written approval of management for all expenditures.
As discussed at Finding 2022-002, a significant number of transactions lacked the necessary supporting documentation, including expenditures charged to federal awards. Because of the failure to require a complete set of supporting documentation, expenditures may be made and charged to federal awards without management being able to verify the business purpose of the transactions and, accordingly, the proper recording in the accounting records. Procedures should be implemented requiring appropriate documentation for all expenditures.
As discussed at Finding 2022-001, a significant number of transactions lacked the necessary documentation of supervisor or management approval, including expenditures charged to federal awards. Because of the failure to require approval from the proper level of management, expenditures may be made and charged to federal awards without the approval or knowledge of management. Procedures should be implemented requiring the written approval of management for all expenditures.
As discussed at Finding 2022-002, a significant number of transactions lacked the necessary supporting documentation, including expenditures charged to federal awards. Because of the failure to require a complete set of supporting documentation, expenditures may be made and charged to federal awards without management being able to verify the business purpose of the transactions and, accordingly, the proper recording in the accounting records. Procedures should be implemented requiring appropriate documentation for all expenditures.
As discussed at Finding 2022-001, a significant number of transactions lacked the necessary documentation of supervisor or management approval, including expenditures charged to federal awards. Because of the failure to require approval from the proper level of management, expenditures may be made and charged to federal awards without the approval or knowledge of management. Procedures should be implemented requiring the written approval of management for all expenditures.
As discussed at Finding 2022-002, a significant number of transactions lacked the necessary supporting documentation, including expenditures charged to federal awards. Because of the failure to require a complete set of supporting documentation, expenditures may be made and charged to federal awards without management being able to verify the business purpose of the transactions and, accordingly, the proper recording in the accounting records. Procedures should be implemented requiring appropriate documentation for all expenditures.
As discussed at Finding 2022-001, a significant number of transactions lacked the necessary documentation of supervisor or management approval, including expenditures charged to federal awards. Because of the failure to require approval from the proper level of management, expenditures may be made and charged to federal awards without the approval or knowledge of management. Procedures should be implemented requiring the written approval of management for all expenditures.
As discussed at Finding 2022-002, a significant number of transactions lacked the necessary supporting documentation, including expenditures charged to federal awards. Because of the failure to require a complete set of supporting documentation, expenditures may be made and charged to federal awards without management being able to verify the business purpose of the transactions and, accordingly, the proper recording in the accounting records. Procedures should be implemented requiring appropriate documentation for all expenditures.