FAC Explorer

Finding 3317 (2022-006)

Significant Deficiency Repeat Finding
Requirement
ABHI
Questioned Costs
-
Year
2022
Accepted
2023-12-05
Audit: 5266
Organization: Mary's Center for Maternal and Child Care, Inc. (DC)
Auditor: Gelman Rosenberg & Freedman

AI Summary

  • Core Issue: The Center failed to provide necessary documentation for a cash disbursement, violating internal control policies.
  • Impacted Requirements: This lack of documentation exposes the Center to risks of misappropriation and questioned costs, undermining compliance with 2 CFR §200.303.
  • Recommended Follow-Up: Implement a system for organizing and accessing documentation to ensure all expenditures are supported and easily retrievable.

Finding Text

Criteria: As stated in 2 CFR §200.303, the non-Federal entity (i.e. the Center) must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or in the “Internal Control Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our audit, we noted one instance where a cash disbursement was not supported with corroborating documentation (i.e. invoices, valuation documentation, contracts, etc.). While we understand that this was a year of higher than normal volume of transactions for the Center, we also recognize the importance of management’s attention to maintaining support, policies and processes during the life cycle of an organization. Absent such documentation the Center expose themselves to a risk of misappropriation, misclassification and questioned costs by funders. Cause: The Center did not consistently follow the internal control policies and procedures that they have in place to ensure each expenditure is supported with corroborating documentation. Effect or Potential Effect: Failure to maintain proper documentation for cash disbursements, there is a risk of misappropriation, misclassification and questioned costs by funders. Questioned Costs: None. Context: 1 cash disbursement tested did not have proper supporting documentation. Identification as a Repeat Finding: 2021-003 Recommendation: In order to strengthen transparency with respect to all financial transactions, we recommend the Center strive to ensure transactions are appropriately supported with contemporaneous documentation justifying the nature and business purpose of each expenditure. We also recommend the Center develop a plan to establish a system that allows for documents to be accessed with ease, and be organized in such a manner that it allows for seamless retrieval of documentation by those responsible for maintaining those records.

Categories

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 3222 2022-004
    Material Weakness
  • 3223 2022-006
    Significant Deficiency Repeat
  • 3224 2022-007
    Significant Deficiency
  • 3225 2022-008
    Significant Deficiency Repeat
  • 3226 2022-009
    Material Weakness
  • 3227 2022-010
    Significant Deficiency
  • 3228 2022-004
    Material Weakness
  • 3229 2022-006
    Significant Deficiency Repeat
  • 3230 2022-007
    Significant Deficiency
  • 3231 2022-008
    Significant Deficiency Repeat
  • 3232 2022-009
    Material Weakness
  • 3233 2022-010
    Significant Deficiency
  • 3234 2022-004
    Material Weakness
  • 3235 2022-006
    Significant Deficiency Repeat
  • 3236 2022-007
    Significant Deficiency
  • 3237 2022-008
    Significant Deficiency Repeat
  • 3238 2022-009
    Material Weakness
  • 3239 2022-010
    Significant Deficiency
  • 3240 2022-004
    Material Weakness
  • 3241 2022-006
    Significant Deficiency Repeat
  • 3242 2022-007
    Significant Deficiency
  • 3243 2022-009
    Material Weakness
  • 3244 2022-010
    Significant Deficiency
  • 3245 2022-004
    Material Weakness
  • 3246 2022-006
    Significant Deficiency Repeat
  • 3247 2022-007
    Significant Deficiency
  • 3248 2022-009
    Material Weakness
  • 3249 2022-010
    Significant Deficiency
  • 3250 2022-004
    Material Weakness
  • 3251 2022-006
    Significant Deficiency Repeat
  • 3252 2022-007
    Significant Deficiency
  • 3253 2022-009
    Material Weakness
  • 3254 2022-010
    Significant Deficiency
  • 3255 2022-004
    Material Weakness
  • 3256 2022-006
    Significant Deficiency Repeat
  • 3257 2022-007
    Significant Deficiency
  • 3258 2022-009
    Material Weakness
  • 3259 2022-010
    Significant Deficiency
  • 3260 2022-004
    Material Weakness
  • 3261 2022-006
    Significant Deficiency Repeat
  • 3262 2022-007
    Significant Deficiency
  • 3263 2022-009
    Material Weakness
  • 3264 2022-010
    Significant Deficiency
  • 3265 2022-004
    Material Weakness
  • 3266 2022-006
    Significant Deficiency Repeat
  • 3267 2022-007
    Significant Deficiency
  • 3268 2022-009
    Material Weakness
  • 3269 2022-010
    Significant Deficiency
  • 3270 2022-004
    Material Weakness
  • 3271 2022-006
    Significant Deficiency Repeat
  • 3272 2022-007
    Significant Deficiency
  • 3273 2022-009
    Material Weakness
  • 3274 2022-010
    Significant Deficiency
  • 3275 2022-004
    Material Weakness
  • 3276 2022-006
    Significant Deficiency Repeat
  • 3277 2022-007
    Significant Deficiency
  • 3278 2022-009
    Material Weakness
  • 3279 2022-010
    Significant Deficiency
  • 3280 2022-004
    Material Weakness
  • 3281 2022-006
    Significant Deficiency Repeat
  • 3282 2022-007
    Significant Deficiency
  • 3283 2022-009
    Material Weakness
  • 3284 2022-010
    Significant Deficiency
  • 3285 2022-004
    Material Weakness
  • 3286 2022-006
    Significant Deficiency Repeat
  • 3287 2022-007
    Significant Deficiency
  • 3288 2022-009
    Material Weakness
  • 3289 2022-010
    Significant Deficiency
  • 3290 2022-004
    Material Weakness
  • 3291 2022-005
    Significant Deficiency
  • 3292 2022-006
    Significant Deficiency Repeat
  • 3293 2022-007
    Significant Deficiency
  • 3294 2022-009
    Material Weakness
  • 3295 2022-010
    Significant Deficiency
  • 3296 2022-004
    Material Weakness
  • 3297 2022-006
    Significant Deficiency Repeat
  • 3298 2022-007
    Significant Deficiency
  • 3299 2022-009
    Material Weakness
  • 3300 2022-010
    Significant Deficiency
  • 3301 2022-004
    Material Weakness
  • 3302 2022-006
    Significant Deficiency Repeat
  • 3303 2022-007
    Significant Deficiency
  • 3304 2022-009
    Material Weakness
  • 3305 2022-010
    Significant Deficiency
  • 3306 2022-004
    Material Weakness
  • 3307 2022-006
    Significant Deficiency Repeat
  • 3308 2022-007
    Significant Deficiency
  • 3309 2022-009
    Material Weakness
  • 3310 2022-010
    Significant Deficiency
  • 3311 2022-004
    Material Weakness
  • 3312 2022-006
    Significant Deficiency Repeat
  • 3313 2022-007
    Significant Deficiency
  • 3314 2022-009
    Material Weakness
  • 3315 2022-010
    Significant Deficiency
  • 3316 2022-004
    Material Weakness
  • 3318 2022-007
    Significant Deficiency
  • 3319 2022-009
    Material Weakness
  • 3320 2022-010
    Significant Deficiency
  • 3321 2022-004
    Material Weakness
  • 3322 2022-006
    Significant Deficiency Repeat
  • 3323 2022-007
    Significant Deficiency
  • 3324 2022-009
    Material Weakness
  • 3325 2022-010
    Significant Deficiency
  • 3326 2022-004
    Material Weakness
  • 3327 2022-006
    Significant Deficiency Repeat
  • 3328 2022-007
    Significant Deficiency
  • 3329 2022-009
    Material Weakness
  • 3330 2022-010
    Significant Deficiency
  • 3331 2022-004
    Material Weakness
  • 3332 2022-006
    Significant Deficiency Repeat
  • 3333 2022-007
    Significant Deficiency
  • 3334 2022-009
    Material Weakness
  • 3335 2022-010
    Significant Deficiency
  • 3336 2022-004
    Material Weakness
  • 3337 2022-006
    Significant Deficiency Repeat
  • 3338 2022-007
    Significant Deficiency
  • 3339 2022-009
    Material Weakness
  • 3340 2022-010
    Significant Deficiency
  • 3341 2022-004
    Material Weakness
  • 3342 2022-006
    Significant Deficiency Repeat
  • 3343 2022-007
    Significant Deficiency
  • 3344 2022-009
    Material Weakness
  • 3345 2022-010
    Significant Deficiency
  • 3346 2022-004
    Material Weakness
  • 3347 2022-006
    Significant Deficiency Repeat
  • 3348 2022-007
    Significant Deficiency
  • 3349 2022-009
    Material Weakness
  • 3350 2022-010
    Significant Deficiency
  • 3351 2022-004
    Material Weakness
  • 3352 2022-006
    Significant Deficiency Repeat
  • 3353 2022-007
    Significant Deficiency
  • 3354 2022-009
    Material Weakness
  • 3355 2022-010
    Significant Deficiency
  • 3356 2022-004
    Material Weakness
  • 3357 2022-006
    Significant Deficiency Repeat
  • 3358 2022-007
    Significant Deficiency
  • 3359 2022-009
    Material Weakness
  • 3360 2022-010
    Significant Deficiency
  • 3361 2022-004
    Material Weakness
  • 3362 2022-006
    Significant Deficiency Repeat
  • 3363 2022-007
    Significant Deficiency
  • 3364 2022-009
    Material Weakness
  • 3365 2022-010
    Significant Deficiency
  • 3366 2022-004
    Material Weakness
  • 3367 2022-006
    Significant Deficiency Repeat
  • 3368 2022-007
    Significant Deficiency
  • 3369 2022-009
    Material Weakness
  • 3370 2022-010
    Significant Deficiency
  • 3371 2022-004
    Material Weakness
  • 3372 2022-006
    Significant Deficiency Repeat
  • 3373 2022-007
    Significant Deficiency
  • 3374 2022-009
    Material Weakness
  • 3375 2022-010
    Significant Deficiency
  • 579664 2022-004
    Material Weakness
  • 579665 2022-006
    Significant Deficiency Repeat
  • 579666 2022-007
    Significant Deficiency
  • 579667 2022-008
    Significant Deficiency Repeat
  • 579668 2022-009
    Material Weakness
  • 579669 2022-010
    Significant Deficiency
  • 579670 2022-004
    Material Weakness
  • 579671 2022-006
    Significant Deficiency Repeat
  • 579672 2022-007
    Significant Deficiency
  • 579673 2022-008
    Significant Deficiency Repeat
  • 579674 2022-009
    Material Weakness
  • 579675 2022-010
    Significant Deficiency
  • 579676 2022-004
    Material Weakness
  • 579677 2022-006
    Significant Deficiency Repeat
  • 579678 2022-007
    Significant Deficiency
  • 579679 2022-008
    Significant Deficiency Repeat
  • 579680 2022-009
    Material Weakness
  • 579681 2022-010
    Significant Deficiency
  • 579682 2022-004
    Material Weakness
  • 579683 2022-006
    Significant Deficiency Repeat
  • 579684 2022-007
    Significant Deficiency
  • 579685 2022-009
    Material Weakness
  • 579686 2022-010
    Significant Deficiency
  • 579687 2022-004
    Material Weakness
  • 579688 2022-006
    Significant Deficiency Repeat
  • 579689 2022-007
    Significant Deficiency
  • 579690 2022-009
    Material Weakness
  • 579691 2022-010
    Significant Deficiency
  • 579692 2022-004
    Material Weakness
  • 579693 2022-006
    Significant Deficiency Repeat
  • 579694 2022-007
    Significant Deficiency
  • 579695 2022-009
    Material Weakness
  • 579696 2022-010
    Significant Deficiency
  • 579697 2022-004
    Material Weakness
  • 579698 2022-006
    Significant Deficiency Repeat
  • 579699 2022-007
    Significant Deficiency
  • 579700 2022-009
    Material Weakness
  • 579701 2022-010
    Significant Deficiency
  • 579702 2022-004
    Material Weakness
  • 579703 2022-006
    Significant Deficiency Repeat
  • 579704 2022-007
    Significant Deficiency
  • 579705 2022-009
    Material Weakness
  • 579706 2022-010
    Significant Deficiency
  • 579707 2022-004
    Material Weakness
  • 579708 2022-006
    Significant Deficiency Repeat
  • 579709 2022-007
    Significant Deficiency
  • 579710 2022-009
    Material Weakness
  • 579711 2022-010
    Significant Deficiency
  • 579712 2022-004
    Material Weakness
  • 579713 2022-006
    Significant Deficiency Repeat
  • 579714 2022-007
    Significant Deficiency
  • 579715 2022-009
    Material Weakness
  • 579716 2022-010
    Significant Deficiency
  • 579717 2022-004
    Material Weakness
  • 579718 2022-006
    Significant Deficiency Repeat
  • 579719 2022-007
    Significant Deficiency
  • 579720 2022-009
    Material Weakness
  • 579721 2022-010
    Significant Deficiency
  • 579722 2022-004
    Material Weakness
  • 579723 2022-006
    Significant Deficiency Repeat
  • 579724 2022-007
    Significant Deficiency
  • 579725 2022-009
    Material Weakness
  • 579726 2022-010
    Significant Deficiency
  • 579727 2022-004
    Material Weakness
  • 579728 2022-006
    Significant Deficiency Repeat
  • 579729 2022-007
    Significant Deficiency
  • 579730 2022-009
    Material Weakness
  • 579731 2022-010
    Significant Deficiency
  • 579732 2022-004
    Material Weakness
  • 579733 2022-005
    Significant Deficiency
  • 579734 2022-006
    Significant Deficiency Repeat
  • 579735 2022-007
    Significant Deficiency
  • 579736 2022-009
    Material Weakness
  • 579737 2022-010
    Significant Deficiency
  • 579738 2022-004
    Material Weakness
  • 579739 2022-006
    Significant Deficiency Repeat
  • 579740 2022-007
    Significant Deficiency
  • 579741 2022-009
    Material Weakness
  • 579742 2022-010
    Significant Deficiency
  • 579743 2022-004
    Material Weakness
  • 579744 2022-006
    Significant Deficiency Repeat
  • 579745 2022-007
    Significant Deficiency
  • 579746 2022-009
    Material Weakness
  • 579747 2022-010
    Significant Deficiency
  • 579748 2022-004
    Material Weakness
  • 579749 2022-006
    Significant Deficiency Repeat
  • 579750 2022-007
    Significant Deficiency
  • 579751 2022-009
    Material Weakness
  • 579752 2022-010
    Significant Deficiency
  • 579753 2022-004
    Material Weakness
  • 579754 2022-006
    Significant Deficiency Repeat
  • 579755 2022-007
    Significant Deficiency
  • 579756 2022-009
    Material Weakness
  • 579757 2022-010
    Significant Deficiency
  • 579758 2022-004
    Material Weakness
  • 579759 2022-006
    Significant Deficiency Repeat
  • 579760 2022-007
    Significant Deficiency
  • 579761 2022-009
    Material Weakness
  • 579762 2022-010
    Significant Deficiency
  • 579763 2022-004
    Material Weakness
  • 579764 2022-006
    Significant Deficiency Repeat
  • 579765 2022-007
    Significant Deficiency
  • 579766 2022-009
    Material Weakness
  • 579767 2022-010
    Significant Deficiency
  • 579768 2022-004
    Material Weakness
  • 579769 2022-006
    Significant Deficiency Repeat
  • 579770 2022-007
    Significant Deficiency
  • 579771 2022-009
    Material Weakness
  • 579772 2022-010
    Significant Deficiency
  • 579773 2022-004
    Material Weakness
  • 579774 2022-006
    Significant Deficiency Repeat
  • 579775 2022-007
    Significant Deficiency
  • 579776 2022-009
    Material Weakness
  • 579777 2022-010
    Significant Deficiency
  • 579778 2022-004
    Material Weakness
  • 579779 2022-006
    Significant Deficiency Repeat
  • 579780 2022-007
    Significant Deficiency
  • 579781 2022-009
    Material Weakness
  • 579782 2022-010
    Significant Deficiency
  • 579783 2022-004
    Material Weakness
  • 579784 2022-006
    Significant Deficiency Repeat
  • 579785 2022-007
    Significant Deficiency
  • 579786 2022-009
    Material Weakness
  • 579787 2022-010
    Significant Deficiency
  • 579788 2022-004
    Material Weakness
  • 579789 2022-006
    Significant Deficiency Repeat
  • 579790 2022-007
    Significant Deficiency
  • 579791 2022-009
    Material Weakness
  • 579792 2022-010
    Significant Deficiency
  • 579793 2022-004
    Material Weakness
  • 579794 2022-006
    Significant Deficiency Repeat
  • 579795 2022-007
    Significant Deficiency
  • 579796 2022-009
    Material Weakness
  • 579797 2022-010
    Significant Deficiency
  • 579798 2022-004
    Material Weakness
  • 579799 2022-006
    Significant Deficiency Repeat
  • 579800 2022-007
    Significant Deficiency
  • 579801 2022-009
    Material Weakness
  • 579802 2022-010
    Significant Deficiency
  • 579803 2022-004
    Material Weakness
  • 579804 2022-006
    Significant Deficiency Repeat
  • 579805 2022-007
    Significant Deficiency
  • 579806 2022-009
    Material Weakness
  • 579807 2022-010
    Significant Deficiency
  • 579808 2022-004
    Material Weakness
  • 579809 2022-006
    Significant Deficiency Repeat
  • 579810 2022-007
    Significant Deficiency
  • 579811 2022-009
    Material Weakness
  • 579812 2022-010
    Significant Deficiency
  • 579813 2022-004
    Material Weakness
  • 579814 2022-006
    Significant Deficiency Repeat
  • 579815 2022-007
    Significant Deficiency
  • 579816 2022-009
    Material Weakness
  • 579817 2022-010
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.268 Immunization Cooperative Agreements $4.16M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $4.06M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $1.40M
93.676 Unaccompanied Alien Children Program $821,302
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $821,179
93.778 Medical Assistance Program $463,557
93.926 Healthy Start Initiative $358,574
93.310 Trans-Nih Research Support $261,525
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $196,703
93.788 Opioid Str $195,502
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $158,111
93.914 Hiv Emergency Relief Project Grants $86,886
93.994 Maternal and Child Health Services Block Grant to the States $75,871
93.525 State Planning and Establishment Grants for the Affordable Care Act (aca)õs Exchanges $74,812
93.498 Provider Relief Fund $70,613
93.110 Maternal and Child Health Federal Consolidated Programs $56,990
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $44,960
93.217 Family Planning_services $43,141
93.917 Hiv Care Formula Grants $35,425
21.019 Coronavirus Relief Fund $29,982
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $24,417
16.588 Violence Against Women Formula Grants $17,703
93.011 National Organizations of State and Local Officials $10,000
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $9,604
93.504 Family to Family Health Information Centers $6,765
93.598 Services to Victims of A Severe Form of Trafficking $6,342
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $196