Audit 30892

Finding 2022-001 ? Significant Deficiency over Internal Controls over Cash Disbursements for Unaccompanied Alien Children Program grant Assistance Listing #93.676 Criteria: Mental Health Association of Middle Tennessee and Subsidiary (the ?Association?) is responsible for establishing controls and procedures to ensure internal controls over compliance with grant requirements are adequate and being properly implemented. Condition: During audit procedures, instances were noted wherein payroll expenses did not have documentation of review and approval by department heads. Cause: Inconsistent implementation of the maintenance and storage of approved pay rates to ensure payroll expenditures are properly reviewed and approved by department heads. Effect: Two selected pay periods did not have evidence of review and approval by department heads. This allows for the possibility of intentional or unintentional unauthorized payroll disbursements. Recommendation: The Association?s management should require the established controls be followed in all circumstances. Management?s Response: We agree with the finding and have implemented procedures to ensure established controls are being followed.

Finding 2022-001 ? Significant Deficiency over Internal Controls over Cash Disbursements for Unaccompanied Alien Children Program grant Assistance Listing #93.676 Criteria: Mental Health Association of Middle Tennessee and Subsidiary (the ?Association?) is responsible for establishing controls and procedures to ensure internal controls over compliance with grant requirements are adequate and being properly implemented. Condition: During audit procedures, instances were noted wherein payroll expenses did not have documentation of review and approval by department heads. Cause: Inconsistent implementation of the maintenance and storage of approved pay rates to ensure payroll expenditures are properly reviewed and approved by department heads. Effect: Two selected pay periods did not have evidence of review and approval by department heads. This allows for the possibility of intentional or unintentional unauthorized payroll disbursements. Recommendation: The Association?s management should require the established controls be followed in all circumstances. Management?s Response: We agree with the finding and have implemented procedures to ensure established controls are being followed.

Finding 2022-001 ? Significant Deficiency over Internal Controls over Cash Disbursements for Unaccompanied Alien Children Program grant Assistance Listing #93.676 Criteria: Mental Health Association of Middle Tennessee and Subsidiary (the ?Association?) is responsible for establishing controls and procedures to ensure internal controls over compliance with grant requirements are adequate and being properly implemented. Condition: During audit procedures, instances were noted wherein payroll expenses did not have documentation of review and approval by department heads. Cause: Inconsistent implementation of the maintenance and storage of approved pay rates to ensure payroll expenditures are properly reviewed and approved by department heads. Effect: Two selected pay periods did not have evidence of review and approval by department heads. This allows for the possibility of intentional or unintentional unauthorized payroll disbursements. Recommendation: The Association?s management should require the established controls be followed in all circumstances. Management?s Response: We agree with the finding and have implemented procedures to ensure established controls are being followed.

Finding 2022-001 ? Significant Deficiency over Internal Controls over Cash Disbursements for Unaccompanied Alien Children Program grant Assistance Listing #93.676 Criteria: Mental Health Association of Middle Tennessee and Subsidiary (the ?Association?) is responsible for establishing controls and procedures to ensure internal controls over compliance with grant requirements are adequate and being properly implemented. Condition: During audit procedures, instances were noted wherein payroll expenses did not have documentation of review and approval by department heads. Cause: Inconsistent implementation of the maintenance and storage of approved pay rates to ensure payroll expenditures are properly reviewed and approved by department heads. Effect: Two selected pay periods did not have evidence of review and approval by department heads. This allows for the possibility of intentional or unintentional unauthorized payroll disbursements. Recommendation: The Association?s management should require the established controls be followed in all circumstances. Management?s Response: We agree with the finding and have implemented procedures to ensure established controls are being followed.