FAC Explorer

Finding 44293 (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.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 44290 2022-003
    Material Weakness
  • 44291 2022-004
    Material Weakness
  • 44292 2022-005
    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