FAC Explorer

Finding 386808 (2023-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299095
Organization: Missouri Coalition for Community Behavioral Healthcare (MO)
Auditor: Evers and Company Cpa's LLC

AI Summary

  • Answer: The Coalition agrees with the recommendation to separate fiscal duties for better oversight.
  • Trend: The Coalition is actively working on implementing this recommendation to enhance financial management.
  • List: The Board of Directors will continue to oversee financial affairs to ensure independent review.

Finding Text

Views of Responsible Officials and Planned Correction: The Coalition concurs with the recommendations that Missouri Coalition of Community Mental Health Centers d/b/a Missouri Behavioral Health Council and Related Entity would be best served by segregating fiscal duties as outlined above. Upon receiving this recommendation, the Coalition has worked to implement this recommendation. In addition, the Association’s Board of Directors will remain involved in the financial affairs of the Association to provide oversight and independent review functions.

Corrective Action Plan

Recommendation: Although the small size of the Coalition’s accounting staff limits the extent of segregation of duties, we believe the Board of Directors needs to remain involved in financial affairs of the Coalition.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 963250 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $12.51M