FAC Explorer

Finding 1224019 (2023-004)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2026-07-20
Audit: 407429
Organization: LAND MANOR, INC. (TX)
Auditor: A BRICKS COGGIN CPA PLLC

AI Summary

  • Core Issue: Control activities are not effectively ensuring timely compliance with program requirements and reporting.
  • Impacted Requirements: Compliance with control activities under Block Grant for Substance Abuse programs.
  • Recommended Follow-Up: Implement corrective actions as outlined in Findings 2023-003 to address identified deficiencies.

Finding Text

Block Grant for Prevention and Treatment of Substance Abuse (CFDA 93.959) U.S. Department of Health and Human Services, Passed through Texas Health and Human Services Commission, Contract No. HHS000663700139 (TRA) and Contract No. HHS000663700187 (TRF) Internal Control – Control Activities Criteria: Control Activities should be such that program compliance requirements are met on a timely basis and required reporting occurs contemporaneously. Condition, Cause and Effect: See Findings 2023-002. Recommendation: See Findings 2023-003. View of Responsible Party: Management concurs with recommendation. See Corrective Action Plan.

Corrective Action Plan

Control Activities Corrective Action Plan: The Corrective Action Plan referenced at 2023-002/003 will be expanded to include internal control over program compliance. The Monitoring Program being considered at 2023-001 would enhance compliance awareness on the part of program employees. Anticipated Completion Date: July 15, 2026 Responsible Party: Land Manor Executive Director, Quality Management Coordinator and Program Directors.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1224015 2023-003
    Material Weakness Repeat
  • 1224016 2023-004
    Material Weakness Repeat
  • 1224017 2023-005
    Material Weakness Repeat
  • 1224018 2023-003
    Material Weakness Repeat
  • 1224020 2023-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $307,094