FAC Explorer

Finding 479193 (2021-003)

Significant Deficiency
Requirement
H
Questioned Costs
$1
Year
2021
Accepted
2024-07-23
Audit: 315733
Organization: Mental Health Association of Columbia-Greene Counties Inc. (NY)
Auditor: Rbt Cpa's LLP

AI Summary

  • Core Issue: The organization failed to demonstrate proper controls over the period of performance for five tested items.
  • Impacted Requirements: This relates to multiple federal regulations, including 2 CFR sections on budget periods and closeout procedures.
  • Recommended Follow-Up: Management should enhance controls to ensure compliance with the period of performance requirements and prevent future issues.

Finding Text

2021-003: Period of Performance: Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program Condition: The organization was unable to demonstrate controls over the period of performance for five items selected for testing. Criteria: The requirements for the period of performance are contained in 2 CFR section 200.1 Definitions for “budget period,” “financial obligations,” “period of performance,” 2 CFR section 200.308 (revision of budget and program plans), 2 CFR section 200.309 (modifications to period of performance), 2 CFR section 200.344 (closeout), program legislation, federal awarding agency regulations; and the terms and conditions of the award. Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447. Effect: The Organization could have grant expenses outside the grant period. Cause: The Organization did not have good controls on ensuring the period of performance requirement was meet due to staff turn over and being unable to locate documentation. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate the period of performance. Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise. Repeat: This is not a repeat finding. Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.

Corrective Action Plan

Invoices that are received will be scanned to “invoices”. This will direct them to our electronic software, Docuware. The item will then be forwarded to the appropriate Program Director for approval, and they will indicate the appropriate cost centers / allocations. Bookers will then review the approved coding and entered fiscal software. If there is a question or concern about approved coding by the bookkeeper they will speak with Director of Finance, Ethan Terrio. Once invoices are entered into fiscal software, checks will be printed. The check stub and invoice will be attached to each other and filed in the fiscal department.Paper documents will continue to be maintained in fiscal until we go 100% paperless, then all documents will be stored in Docuware.

Categories

Questioned Costs Period of Performance

Other Findings in this Audit

  • 479185 2021-001
    Significant Deficiency
  • 479186 2021-001
    Significant Deficiency
  • 479187 2021-001
    Significant Deficiency
  • 479188 2021-001
    Significant Deficiency
  • 479189 2021-002
    Significant Deficiency
  • 479190 2021-002
    Significant Deficiency
  • 479191 2021-002
    Significant Deficiency
  • 479192 2021-002
    Significant Deficiency
  • 479194 2021-003
    Significant Deficiency
  • 479195 2021-003
    Significant Deficiency
  • 479196 2021-003
    Significant Deficiency
  • 479197 2021-004
    Significant Deficiency
  • 479198 2021-004
    Significant Deficiency
  • 479199 2021-004
    Significant Deficiency
  • 479200 2021-004
    Significant Deficiency
  • 479201 2021-005
    Significant Deficiency
  • 479202 2021-005
    Significant Deficiency
  • 479203 2021-005
    Significant Deficiency
  • 479204 2021-005
    Significant Deficiency
  • 479205 2021-005
    Significant Deficiency
  • 479206 2021-005
    Significant Deficiency
  • 479207 2021-005
    Significant Deficiency
  • 1055627 2021-001
    Significant Deficiency
  • 1055628 2021-001
    Significant Deficiency
  • 1055629 2021-001
    Significant Deficiency
  • 1055630 2021-001
    Significant Deficiency
  • 1055631 2021-002
    Significant Deficiency
  • 1055632 2021-002
    Significant Deficiency
  • 1055633 2021-002
    Significant Deficiency
  • 1055634 2021-002
    Significant Deficiency
  • 1055635 2021-003
    Significant Deficiency
  • 1055636 2021-003
    Significant Deficiency
  • 1055637 2021-003
    Significant Deficiency
  • 1055638 2021-003
    Significant Deficiency
  • 1055639 2021-004
    Significant Deficiency
  • 1055640 2021-004
    Significant Deficiency
  • 1055641 2021-004
    Significant Deficiency
  • 1055642 2021-004
    Significant Deficiency
  • 1055643 2021-005
    Significant Deficiency
  • 1055644 2021-005
    Significant Deficiency
  • 1055645 2021-005
    Significant Deficiency
  • 1055646 2021-005
    Significant Deficiency
  • 1055647 2021-005
    Significant Deficiency
  • 1055648 2021-005
    Significant Deficiency
  • 1055649 2021-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
16.576 Crime Victim Compensation $301,041
14.267 Continuum of Care Program $57,267
16.575 Crime Victim Assistance $33,903
94.006 Americorps $31,745
16.588 Violence Against Women Formula Grants $26,813
93.788 Opioid Str $16,911
93.994 Maternal and Child Health Services Block Grant to the States $15,472
10.558 Child and Adult Care Food Program $14,904
93.558 Temporary Assistance for Needy Families $6,167