FAC Explorer

Finding 1171940 (2022-003)

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

AI Summary

  • Answer: There are ongoing issues with internal controls related to allowable costs that have not been resolved since the last audit.
  • Trend: This is a repeat finding, indicating a persistent weakness in our financial oversight processes.
  • List: Immediate action is needed to strengthen controls, including regular training for staff and a review of current procedures.

Finding Text

Finding 2022-003 (Repeat): Internal Control Over Allowable Costs (Continued)

Corrective Action Plan

Management has reviewed and strengthened internal controls related to cost allocation, funding source tracking, and financial oversight to prevent recurrence of repeat allowable cost findings. Enhanced monitoring and documentation procedures have been implemented and will continue to be refined.

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

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
  • 1171939 2022-002
    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