FAC Explorer

Finding 44291 (2022-004)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-08-01
Audit: 40321
Organization: Twin Oaks Juvenile Development, Inc. (FL)
Auditor: James Moore & CO P L

AI Summary

  • Answer: Costs were not allocated to grant programs as required by 2 CFR, Part 200.
  • Trend: This issue stems from the absence of a written cost allocation plan.
  • List: To address this, the Organization should create and implement a written cost allocation plan.

Finding Text

Criteria: Costs should be allocated in the accounting system among grants according to 2 CFR, Part 200. Condition: Costs were not allocated in the accounting system to grant programs during the fiscal year. Cause: Lack of written cost allocation plan. Effect: Expenses could be improperly reimbursed by the grant program and the grantor could require repayment. Recommendation: We recommend that the Organization prepare and implement a written cost allocation plan.

Corrective Action Plan

Twin Oaks will allocate costs in the accounting system in accordance with the established cost allocation plan. This will be reviewed on an annual basis or as needed.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 44290 2022-003
    Material Weakness
  • 44292 2022-005
    Material Weakness
  • 44293 2022-004
    Material Weakness
  • 44294 2022-004
    Material Weakness
  • 44295 2022-004
    Material Weakness
  • 44296 2022-004
    Material Weakness
  • 44297 2022-004
    Material Weakness
  • 44298 2022-004
    Material Weakness
  • 44299 2022-004
    Material Weakness
  • 44300 2022-004
    Material Weakness
  • 44301 2022-004
    Material Weakness
  • 620732 2022-003
    Material Weakness
  • 620733 2022-004
    Material Weakness
  • 620734 2022-005
    Material Weakness
  • 620735 2022-004
    Material Weakness
  • 620736 2022-004
    Material Weakness
  • 620737 2022-004
    Material Weakness
  • 620738 2022-004
    Material Weakness
  • 620739 2022-004
    Material Weakness
  • 620740 2022-004
    Material Weakness
  • 620741 2022-004
    Material Weakness
  • 620742 2022-004
    Material Weakness
  • 620743 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.958 Block Grants for Community Mental Health Services $8.85M
93.676 Unaccompanied Alien Children Program $3.28M
93.982 Mental Health Disaster Assistance and Emergency Mental Health $293,464
10.555 National School Lunch Program $251,502
10.553 School Breakfast Program $251,502
84.287 Twenty-First Century Community Learning Centers $248,341
10.558 Child and Adult Care Food Program $40,467
93.558 Temporary Assistance for Needy Families $7,647
16.726 Juvenile Mentoring Program $7,408
93.658 Foster Care_title IV-E $7,315
93.667 Social Services Block Grant $4,399
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $3,600
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2,553
93.556 Promoting Safe and Stable Families $1,980
93.659 Adoption Assistance $1,508