Finding 1165733 (2025-001)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2025-12-19

Audit: 376509

Organization: Dr. Tom Richards Center, Inc. (TN)

Auditor: TARWATER & COMPANY PC

AI Summary

Issue: There was an unauthorized withdrawal of $5,605 from the replacement reserve in July 2023.
Trend: This finding remains unresolved, indicating ongoing management awareness and action.
Follow-up: Ensure management provides a clear plan to address and rectify the unauthorized withdrawal.

Finding Text

S3900-010 Finding Reference Number 2024-03 S3900-020 Status Indicator Not cleared S3900-030 Statement of Condition for Previous Finding Unauthorized withdrawal from replacement reserve of $5,605 in July 2023. S3900-040 Previous Response for Finding Concur S3900-050 Narrative Management is aware of this matter and it is ongoing.

Corrective Action Plan

Management agrees with the finding will take action to implement the recommendation as soon as cash flow allows.

Other Findings in this Audit

1165732 2025-001

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
14.181	SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES	$62,608