Finding 1227570 (2025-001)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-08-21

Audit: 409581

Organization: Central Alabama Electric Cooperative, Inc. (AL)

Auditor: GRUENLOH MATZ & ASSOCIATES CORP

AI Summary

Answer: Missing documentation for direct material charges related to the Coronavirus Capital Projects Fund.
Trend: Identified questioned costs of $44,802, with potential increases to $95,973.
List: Follow up on obtaining necessary documentation and review processes to prevent future issues.

Finding Text

Criteria and condition: The documentation for direct material charge outs and charge backs could not be provided for all test selections relating to the Coronavirus Capital Projects Fund, CFDA 21.029. The known questioned cost for direct material is $44,802; the projected likely questioned cost is $95,973.

Corrective Action Plan

Management does not believe that the finding warrants a corrective plan, as it was not the result of noncompliance with established procedures. The Cooperative believes that the volume of contractor work, material availability constraints, and the transfer of related documentation collectively contributed to the error.

Other Findings in this Audit

1227567 2025-001

Material Weakness Repeat
1227568 2025-001

Material Weakness Repeat
1227569 2025-001

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$2.25M
21.029	CORONAVIRUS CAPITAL PROJECTS FUND	$1.83M