FAC Explorer

Finding 3994 (2022-002)

Material Weakness
Requirement
AB
Questioned Costs
$1
Year
2022
Accepted
2023-12-12
Audit: 6303
Organization: Brenda Thibeault (CT)
Auditor: Doherty Beals and Banks PC

AI Summary

  • Answer: A written cost allocation plan is needed to manage federal and state grants properly.
  • Trend: Lack of a written plan and inadequate record-keeping may lead to compliance issues.
  • List: Develop a cost allocation plan and improve record maintenance to meet compliance requirements.

Finding Text

A written cost allocaion plan be implemented to ensure the proper use of federal and state grants. There was no written cost allocation plan. Adequate records were not maintained to determine that the organization complied with material compliance requirements.

Corrective Action Plan

Agree with the finding. The Organization met the requirement for a cost allocation plan in the single audit year for 2020-2021. There was no written cost allocation plan submitted for the 2022 audit year. A cost allocation plan has been updated, approved by the board, and implemented to ensure material compliance requirements are being met.

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 3995 2022-003
    Material Weakness
  • 3996 2022-002
    Material Weakness
  • 3997 2022-003
    Material Weakness
  • 580436 2022-002
    Material Weakness
  • 580437 2022-003
    Material Weakness
  • 580438 2022-002
    Material Weakness
  • 580439 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.958 Block Grants for Community Mental Health Services $230,900
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $212,131
93.959 Block Grants for Prevention and Treatment of Substance Abuse $120,890
93.788 Opioid Str $97,307
21.027 Coronavirus State and Local Fiscal Recovery Funds $43,930