FAC Explorer

Finding 372678 (2023-002)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-03-06
Audit: 293802
Organization: 2-1-1 Big Bend, Inc. (FL)
Auditor: James Moore & CO P L

AI Summary

  • Core Issue: Management failed to provide necessary documentation for grant expenses during testing.
  • Impacted Requirements: This violates the requirement for maintaining accounting records as per 2 CFR, Part 200.
  • Recommended Follow-Up: Implement procedures to ensure all documentation for grant reimbursements is properly retained.

Finding Text

Finding 2023-002: Allowable Cost / Cost Principle Information on the Federal Program: Assistance Listing Number 93.958 Block Grants for Community Mental Health Services Program Award Number B0010 Compliance Requirement: Allowable Costs Criteria: Accounting records for grant reimbursements should be available upon request according to 2 CFR, Part 200. Condition: During our testing, management was unable to provide documentation for one items selected for grant testing. Cause: Management did not maintain adequate documentation to support grant expense selected. Effect: Expenses could be improperly reimbursed by the grant program and the grantor could require repayment. Recommendation: We recommend the Organization implement procedures to ensure the documentation for accounting records are retained.

Corrective Action Plan

Finding 2023-002: Allowable Cost/Cost Principle The agency will implement a lost receipt form. This form will be used by employees to report instances where a receipt is lost or cannot be obtained. The form will include fields for documenting the date of the transaction, the amount, the purpose of the expense, and any other relevant details. Additionally, the form will require approval from the appropriate manager or supervisor.

Categories

Allowable Costs / Cost Principles Cash Management

Other Findings in this Audit

  • 949120 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.958 Block Grants for Community Mental Health Services $383,784
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $142,930
93.778 Medical Assistance Program $100,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $98,287
93.959 Block Grants for Prevention and Treatment of Substance Abuse $62,259
93.994 Maternal and Child Health Services Block Grant to the States $50,000