FAC Explorer

Finding 1239264 (2025-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-09-30
Audit: 414105
Organization: Douglass Community Services, Inc. (MO)
Auditor: GRAY HUNTER STENN LLP

AI Summary

  • Answer: The financial statements needed multiple adjustments to comply with GAAP.
  • Trend: There is a recurring issue with inadequate internal controls due to insufficient reconciliations of general ledger accounts.
  • List: To improve, ensure all accounts are reconciled regularly to prevent cash misappropriation and reporting errors.

Finding Text

Condition - Several adjustments were required during the audit process for the financial statement to be in accordance with GAAP Criteria - Adequate internal controls over financial reporting requires close review of all balances to ensure they are in accordance with GAAP. Cause - The deficiency is the result of the lack of reconciliations of all general ledger accounts. Effect - Reconciliation of all accounts are a necessary control to prevent or detect misappropriation of cash or misstatements in financial reporting.

Corrective Action Plan

Corrective Action Plan - The CFO has attended trainings in the last year and general ledger account reconciliations are being completed in a timely manner. Anticipated Completion Date - We have completed these steps by the financial statement date. Responsible Parties - Stephanie Cooper, Chief Executive Officer, 909 Broadway, Hannibal, MO 63401 (573)221-3892

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1239239 2025-001
    Material Weakness Repeat
  • 1239240 2025-001
    Material Weakness Repeat
  • 1239241 2025-001
    Material Weakness Repeat
  • 1239242 2025-001
    Material Weakness Repeat
  • 1239243 2025-001
    Material Weakness Repeat
  • 1239244 2025-001
    Material Weakness Repeat
  • 1239245 2025-001
    Material Weakness Repeat
  • 1239246 2025-001
    Material Weakness Repeat
  • 1239247 2025-001
    Material Weakness Repeat
  • 1239248 2025-001
    Material Weakness Repeat
  • 1239249 2025-001
    Material Weakness Repeat
  • 1239250 2025-001
    Material Weakness Repeat
  • 1239251 2025-001
    Material Weakness Repeat
  • 1239252 2025-002
    Material Weakness Repeat
  • 1239253 2025-002
    Material Weakness Repeat
  • 1239254 2025-002
    Material Weakness Repeat
  • 1239255 2025-002
    Material Weakness Repeat
  • 1239256 2025-002
    Material Weakness Repeat
  • 1239257 2025-002
    Material Weakness Repeat
  • 1239258 2025-002
    Material Weakness Repeat
  • 1239259 2025-002
    Material Weakness Repeat
  • 1239260 2025-002
    Material Weakness Repeat
  • 1239261 2025-002
    Material Weakness Repeat
  • 1239262 2025-002
    Material Weakness Repeat
  • 1239263 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 HEAD START $7.89M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $246,792
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $192,898
94.011 AMERICORPS SENIORS FOSTER GRANDPARENT PROGRAM (FGP) 94.011 $157,450
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $151,352
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $95,159
94.002 AMERICORPS SENIORS RETIRED AND SENIOR VOLUNTEER PROGRAM (RSVP) 94.002 $78,091
16.575 CRIME VICTIM ASSISTANCE $64,708
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $52,987
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $47,313
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $16,625
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $10,918
66.444 VOLUNTARY SCHOOL AND CHILD CARE LEAD TESTING AND REDUCTION GRANT PROGRAM (SDWA 1464(D)) $5,875