FAC Explorer

Finding 3995 (2022-003)

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

AI Summary

  • Core Issue: Inadequate documentation for invoices and timesheets makes it hard to verify if expenditures were authorized and allocated correctly.
  • Impacted Requirements: Compliance with accuracy, completeness, authorization, procurement, and subrecipient monitoring is lacking.
  • Recommended Follow-up: Management needs to strengthen oversight of policies to ensure proper monitoring and use of federal funds.

Finding Text

Adequate records be maintained to ensure that expenditures are allowable, properly authorized, properly allocated, and transactions are complete. For the invoices and timesheets selected for testing there was inadequate documentation to determine if an expenditure had been authorized and properly allocated. The compliance requirements for accuracy, completeness, authorization, procurement, and subrecipient monitoring were not evident in the documents provided. Management was not vested in the Organization's policies to adequately monitor and expend federal funding.

Corrective Action Plan

Agree with the finding. A system of internal control policies has been implemented where there is a preparer and reviewer for all transactions. All transactions are allocated according to the cost allocation plan. The Internal Controls Policy details specific roles and responsibilities of management. Material compliance knowledge requirements are being met by compliance training provided by state and federal funding entities alongside review of the guidance and contract manuals. Additional documentation such as expense justification forms and vendor approval lists have been implemented.

Categories

Questioned Costs Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 3994 2022-002
    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