FAC Explorer

Finding 1055646 (2021-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2024-07-23
Audit: 315733
Organization: Mental Health Association of Columbia-Greene Counties Inc. (NY)
Auditor: Rbt Cpa's LLP

AI Summary

  • Core Issue: The Organization failed to prepare a complete Schedule of Expenditures of Federal Awards, which is required by regulations.
  • Impacted Requirements: Federal and state expenditures must be tracked and reconciled to the general ledger to ensure accurate reporting.
  • Recommended Follow-up: Assign a Finance Department member to oversee the preparation and reconciliation of the schedule to prevent future inaccuracies.

Finding Text

2021-005: Reporting: Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF) Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards. Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations. Questioned Costs: There are no questioned costs. Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger. Effect: Total expenditures of federal awards for the single audit were inaccurately calculated. Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger. Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise. Repeat: This is not a repeat finding. Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.

Categories

Reporting

Other Findings in this Audit

  • 479185 2021-001
    Significant Deficiency
  • 479186 2021-001
    Significant Deficiency
  • 479187 2021-001
    Significant Deficiency
  • 479188 2021-001
    Significant Deficiency
  • 479189 2021-002
    Significant Deficiency
  • 479190 2021-002
    Significant Deficiency
  • 479191 2021-002
    Significant Deficiency
  • 479192 2021-002
    Significant Deficiency
  • 479193 2021-003
    Significant Deficiency
  • 479194 2021-003
    Significant Deficiency
  • 479195 2021-003
    Significant Deficiency
  • 479196 2021-003
    Significant Deficiency
  • 479197 2021-004
    Significant Deficiency
  • 479198 2021-004
    Significant Deficiency
  • 479199 2021-004
    Significant Deficiency
  • 479200 2021-004
    Significant Deficiency
  • 479201 2021-005
    Significant Deficiency
  • 479202 2021-005
    Significant Deficiency
  • 479203 2021-005
    Significant Deficiency
  • 479204 2021-005
    Significant Deficiency
  • 479205 2021-005
    Significant Deficiency
  • 479206 2021-005
    Significant Deficiency
  • 479207 2021-005
    Significant Deficiency
  • 1055627 2021-001
    Significant Deficiency
  • 1055628 2021-001
    Significant Deficiency
  • 1055629 2021-001
    Significant Deficiency
  • 1055630 2021-001
    Significant Deficiency
  • 1055631 2021-002
    Significant Deficiency
  • 1055632 2021-002
    Significant Deficiency
  • 1055633 2021-002
    Significant Deficiency
  • 1055634 2021-002
    Significant Deficiency
  • 1055635 2021-003
    Significant Deficiency
  • 1055636 2021-003
    Significant Deficiency
  • 1055637 2021-003
    Significant Deficiency
  • 1055638 2021-003
    Significant Deficiency
  • 1055639 2021-004
    Significant Deficiency
  • 1055640 2021-004
    Significant Deficiency
  • 1055641 2021-004
    Significant Deficiency
  • 1055642 2021-004
    Significant Deficiency
  • 1055643 2021-005
    Significant Deficiency
  • 1055644 2021-005
    Significant Deficiency
  • 1055645 2021-005
    Significant Deficiency
  • 1055647 2021-005
    Significant Deficiency
  • 1055648 2021-005
    Significant Deficiency
  • 1055649 2021-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
16.576 Crime Victim Compensation $301,041
14.267 Continuum of Care Program $57,267
16.575 Crime Victim Assistance $33,903
94.006 Americorps $31,745
16.588 Violence Against Women Formula Grants $26,813
93.788 Opioid Str $16,911
93.994 Maternal and Child Health Services Block Grant to the States $15,472
10.558 Child and Adult Care Food Program $14,904
93.558 Temporary Assistance for Needy Families $6,167