FAC Explorer

Finding 1171939 (2022-002)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2026-02-02
Audit: 384981
Organization: MOBILE COMMUNITY ACTION, INC. (AL)
Auditor: SHEPPARD-HARRIS & ASSOCIATES PC

AI Summary

  • Issue: There are ongoing deficiencies in cash management practices that have not been resolved since the last audit.
  • Trend: These issues indicate a pattern of inadequate oversight and control over cash handling processes.
  • Recommended Follow-Up: Implement a comprehensive review and training program for staff to strengthen cash management protocols.

Finding Text

Finding 2022-002 (Repeat): Cash Management

Corrective Action Plan

• Strengthening internal controls and oversight consistent with 2 CFR 200.303 and applicable federal program regulations.

Categories

Cash Management

Other Findings in this Audit

  • 1171935 2022-001
    Material Weakness Repeat
  • 1171936 2022-001
    Material Weakness Repeat
  • 1171937 2022-001
    Material Weakness Repeat
  • 1171938 2022-001
    Material Weakness Repeat
  • 1171940 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $3.07M
93.569 COMMUNITY SERVICES BLOCK GRANT $1.17M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $590,526
93.600 HEAD START $191,487
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $120,925