FAC Explorer

Finding 1173696 (2024-005)

Material Weakness Repeat Finding
Requirement
ABC
Questioned Costs
-
Year
2024
Accepted
2026-02-16
Audit: 387406
Organization: Neuse River Council of Governments D/b/a Eastern Carolina Council (NC)
Auditor: THOMPSON PRICE SCOTT ADAMS & CO P A

AI Summary

  • Core Issue: There is a lack of qualified personnel with the necessary skills and experience to manage compliance effectively.
  • Impacted Requirements: Compliance areas affected include Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Cash Management.
  • Recommended Follow-up: Review the Corrective Action Plan provided by management to address the identified weaknesses.

Finding Text

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE Finding 2024 – 005 Lack of Individual with appropriate skills, knowledge, and experience U.S. Department of Health and Human Services Passed thru the North Carolina Department of Health and Human Services Program name: Aging Cluster: 93.044 Special programs for the Aging – Title III B – Grant for Supportive Services and Senior Center 93.045 Special Programs for the Aging – Title III C – Nutrition Services 93.053 Nutrition Services Incentive Program (NSIP) Award Year: 2024 Compliance requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management Refer to Section II. Financial Statement Findings, Finding 2024 – 004 Questioned costs: None Management’s response: See Corrective Action Plan

Corrective Action Plan

Finding 2024 – 005 Lack of Individual with appropriate skills, knowledge, and experience Name of Contact Person: David Rosado, Executive Director Corrective Action: The Council agrees with this finding. The Council has hired a new Finance Director effective January 02, 2025, with the appropriate skills, knowledge, and experience to oversee the Finance Department. The Finance Director has identified and corrected internal control issues. Completion Date: May 19, 2025

Categories

Allowable Costs / Cost Principles Cash Management Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $285,248
20.205 HIGHWAY PLANNING AND CONSTRUCTION $240,974
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $211,097
11.303 ECONOMIC DEVELOPMENT TECHNICAL ASSISTANCE $192,902
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $46,297
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $46,033
11.302 ECONOMIC DEVELOPMENT SUPPORT FOR PLANNING ORGANIZATIONS $18,978
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $18,112
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $10,595
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $7,744