FAC Explorer

Finding 1094594 (2023-016)

Material Weakness
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2025-01-08
Audit: 336457
Organization: Mental Health Association of Columbia-Greene Counties Inc. (NY)
Auditor: Rbt Cpa's LLP

AI Summary

  • Core Issue: The Organization lacks proper controls over allowable and unallowable costs for federal awards.
  • Impacted Requirements: Expenditures must comply with 2 CFR sections 200 subpart E, but many lacked necessary documentation.
  • Recommended Follow-Up: Management should enhance controls to ensure all expenses align with procurement policies and grant requirements.

Finding Text

2023-016 Allowable and Unallowable Costs Assistance Listing No.: 16.576 Crime Victims Assistance Condition: The Organization did not have controls over allowable and unallowable costs requirements. Criteria: The expenditures were necessary and reasonable for performance of the federal award and allowable costs under grants and cooperative agreements are contained in 2 CFR sections 200 subpart E. Questioned Costs There are no questioned costs. Cause: The Organization did not have sufficient controls to ensure that the allowable and unallowable costs equirement was met due to staff turnover. Effect: The Organization could have expenditures that were paid that did not meet its own procurement policy and were unallowable under the grant. Perspective: Twenty-seven of the forty items selected for testing did not have documentation of the control over compliance with the allowable and unallowable cost requirement. Repeat Finding: This is not a repeat finding. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management expand controls to ensure that they are able to demonstrate that all expenses meet their procurement policy and are allowable under the grant. Auditee's Response: The Organization agrees with the finding. See attached corrective action plan.

Categories

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Other Findings in this Audit

  • 518138 2023-012
    Material Weakness Repeat
  • 518139 2023-012
    Material Weakness Repeat
  • 518140 2023-012
    Material Weakness Repeat
  • 518141 2023-012
    Material Weakness Repeat
  • 518142 2023-012
    Material Weakness Repeat
  • 518143 2023-013
    Material Weakness Repeat
  • 518144 2023-013
    Material Weakness Repeat
  • 518145 2023-013
    Material Weakness Repeat
  • 518146 2023-014
    Material Weakness Repeat
  • 518147 2023-014
    Material Weakness Repeat
  • 518148 2023-014
    Material Weakness Repeat
  • 518149 2023-015
    Material Weakness Repeat
  • 518150 2023-015
    Material Weakness Repeat
  • 518151 2023-015
    Material Weakness Repeat
  • 518152 2023-016
    Material Weakness
  • 518153 2023-016
    Material Weakness
  • 1094580 2023-012
    Material Weakness Repeat
  • 1094581 2023-012
    Material Weakness Repeat
  • 1094582 2023-012
    Material Weakness Repeat
  • 1094583 2023-012
    Material Weakness Repeat
  • 1094584 2023-012
    Material Weakness Repeat
  • 1094585 2023-013
    Material Weakness Repeat
  • 1094586 2023-013
    Material Weakness Repeat
  • 1094587 2023-013
    Material Weakness Repeat
  • 1094588 2023-014
    Material Weakness Repeat
  • 1094589 2023-014
    Material Weakness Repeat
  • 1094590 2023-014
    Material Weakness Repeat
  • 1094591 2023-015
    Material Weakness Repeat
  • 1094592 2023-015
    Material Weakness Repeat
  • 1094593 2023-015
    Material Weakness Repeat
  • 1094595 2023-016
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Compensation $240,723
93.788 Opioid Str $167,964
93.558 Temporary Assistance for Needy Families $83,666
14.267 Continuum of Care Program $60,880
94.006 Americorps $46,346
16.588 Violence Against Women Formula Grants $15,921
10.558 Child and Adult Care Food Program $9,431