FAC Explorer

Finding 1240012 (2023-003)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2026-10-06
Audit: 414641
Organization: MOBILE COMMUNITY ACTION, INC. (AL)
Auditor: SHEPPARD-HARRIS & ASSOCIATES PC

AI Summary

  • Answer: There are gaps in the internal controls for tracking allowable costs, leading to potential compliance issues.
  • Trend: Recent audits show an increase in discrepancies related to cost reporting, indicating a need for stronger oversight.
  • List: Recommended actions include reviewing current processes, enhancing training for staff, and implementing regular audits to ensure compliance.

Finding Text

Internal Control Over Allowable Costs

Corrective Action Plan

• Outstanding debt owed to Head Start

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1240010 2023-001
    Material Weakness Repeat
  • 1240011 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.569 COMMUNITY SERVICES BLOCK GRANT $1.35M
93.600 HEAD START $1.14M
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $260,589
10.558 CHILD AND ADULT CARE FOOD PROGRAM $135,283
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $86,301
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $53,775