FAC Explorer

Finding 479201 (2021-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
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 prepare a complete Schedule of Expenditures of Federal Awards, which is required by regulations.
  • Impacted Requirements: Federal and state expenditures must be tracked and reconciled to the general ledger to ensure accurate reporting.
  • Recommended Follow-up: Assign a Finance Department member to oversee the preparation and reconciliation of the schedule to prevent future inaccuracies.

Finding Text

2021-005: Reporting: Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF) Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards. Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations. Questioned Costs: There are no questioned costs. Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger. Effect: Total expenditures of federal awards for the single audit were inaccurately calculated. Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger. Perspective: This is a systemic issue in that controls over the requirement have not been developed 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

All SEFA grants will be tracked thoroughly in FundEZ and annotated with their own cost center code to allow tracking them to be easier. The Director of Finance, Ethan Terrio, will reconcile these awards and expenses once a month to ensure that the numbers tie out in the general ledger. Should there be any issues, he will contact the respective Division Director, either Susan Cody or Roxane Carpenter, to determine the cause of the variance, and how to correct the entry to be accurate.

Categories

Reporting

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
  • 479193 2021-003
    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
  • 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