FAC Explorer

Finding 400379 (2022-003)

Material Weakness Repeat Finding
Requirement
CH
Questioned Costs
-
Year
2022
Accepted
2024-06-10
Audit: 308423
Organization: Bradley Cleveland Community Services Agency (TN)
Auditor: Henderson Hutcherson & McCullough PLLC

AI Summary

  • Issue: The Agency sought reimbursement for vendor payments that were not yet processed.
  • Trend: There are ongoing problems with interfund controls failing to catch these errors.
  • Recommendation: Review and strengthen interfund controls to ensure compliance before requesting reimbursements.

Finding Text

The Agency requested reimbursement for funds from the grantor agency when checks issued to vendors had not yet been released. Additionally, interfund controls did not prevent the instances of noncompliance.

Corrective Action Plan

Management disagrees with the finding. Their position is that funds are disbursed when checks are cut, regardless of when they are mailed. (As of 2023, this is no longer an issue due to changes to the program and compliance supplement)

Categories

Cash Management

Other Findings in this Audit

  • 400380 2022-004
    Material Weakness
  • 976821 2022-003
    Material Weakness Repeat
  • 976822 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance $1.14M
93.569 Community Services Block Grant $367,520
10.559 Summer Food Service Program for Children $162,116
10.569 Emergency Food Assistance Program (food Commodities) $80,018
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $36,800
10.568 Emergency Food Assistance Program (administrative Costs) $23,340
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $10,825