FAC Explorer

Finding 479551 (2022-013)

Material Weakness
Requirement
A
Questioned Costs
$1
Year
2022
Accepted
2024-07-29
Audit: 316102
Organization: Mental Health Association of Columbia-Greene Counties Inc. (NY)
Auditor: Rbt Cpa's LLP

AI Summary

  • Core Issue: The Organization failed to provide documentation for six expenditures totaling $12,739 related to the Crime Victims Compensation grant.
  • Impacted Requirements: Expenditures must be documented as necessary and reasonable under 2 CFR sections 200 subpart E to qualify as allowable costs.
  • Recommended Follow-up: Management should create a tracking system for federal grant funds and ensure it reconciles with the general ledger to avoid future issues.

Finding Text

Allowable and Unallowable Costs Assistance Listing No.: 16.567 Crime Victims Compensation Condition: The Organization did not provide supporting documentation for certain expenditures. Criteria: The expenditures were necessary and reasonable for performance of the federal award and allowable costs under grants and cooperative agreements are contained in 2 CFR sections 200 subpart E. Questioned Costs: There were six expenditures where no documentation could be provided to support that the expenditure took place during the grant period resulting in a questioned question cost of $12,739 for 16.567. Cause: The Organization was unable to locate supporting documentation. Effect: The Organization is at risk of reduction of federal aid. Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure the reported information is accurate. Repeat Finding: This is not a repeat finding. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management develop a method to track federal grant funds and the use of those funds and reconcile both to the general ledger. Auditee's Response: 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

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 479552 2022-013
    Material Weakness
  • 479553 2022-014
    Material Weakness Repeat
  • 479554 2022-014
    Material Weakness Repeat
  • 479555 2022-014
    Material Weakness Repeat
  • 479556 2022-014
    Material Weakness Repeat
  • 479557 2022-014
    Material Weakness Repeat
  • 479558 2022-014
    Material Weakness Repeat
  • 479559 2022-014
    Material Weakness Repeat
  • 479560 2022-014
    Material Weakness Repeat
  • 479561 2022-014
    Material Weakness Repeat
  • 479562 2022-015
    Material Weakness Repeat
  • 479563 2022-015
    Material Weakness Repeat
  • 479564 2022-015
    Material Weakness Repeat
  • 479565 2022-015
    Material Weakness Repeat
  • 479566 2022-016
    Material Weakness Repeat
  • 479567 2022-016
    Material Weakness Repeat
  • 479568 2022-016
    Material Weakness Repeat
  • 479569 2022-016
    Material Weakness Repeat
  • 479570 2022-017
    Material Weakness Repeat
  • 479571 2022-017
    Material Weakness Repeat
  • 479572 2022-017
    Material Weakness Repeat
  • 479573 2022-017
    Material Weakness Repeat
  • 479574 2022-018
    Material Weakness Repeat
  • 479575 2022-018
    Material Weakness Repeat
  • 479576 2022-018
    Material Weakness Repeat
  • 479577 2022-018
    Material Weakness Repeat
  • 479578 2022-018
    Material Weakness Repeat
  • 479579 2022-018
    Material Weakness Repeat
  • 1055993 2022-013
    Material Weakness
  • 1055994 2022-013
    Material Weakness
  • 1055995 2022-014
    Material Weakness Repeat
  • 1055996 2022-014
    Material Weakness Repeat
  • 1055997 2022-014
    Material Weakness Repeat
  • 1055998 2022-014
    Material Weakness Repeat
  • 1055999 2022-014
    Material Weakness Repeat
  • 1056000 2022-014
    Material Weakness Repeat
  • 1056001 2022-014
    Material Weakness Repeat
  • 1056002 2022-014
    Material Weakness Repeat
  • 1056003 2022-014
    Material Weakness Repeat
  • 1056004 2022-015
    Material Weakness Repeat
  • 1056005 2022-015
    Material Weakness Repeat
  • 1056006 2022-015
    Material Weakness Repeat
  • 1056007 2022-015
    Material Weakness Repeat
  • 1056008 2022-016
    Material Weakness Repeat
  • 1056009 2022-016
    Material Weakness Repeat
  • 1056010 2022-016
    Material Weakness Repeat
  • 1056011 2022-016
    Material Weakness Repeat
  • 1056012 2022-017
    Material Weakness Repeat
  • 1056013 2022-017
    Material Weakness Repeat
  • 1056014 2022-017
    Material Weakness Repeat
  • 1056015 2022-017
    Material Weakness Repeat
  • 1056016 2022-018
    Material Weakness Repeat
  • 1056017 2022-018
    Material Weakness Repeat
  • 1056018 2022-018
    Material Weakness Repeat
  • 1056019 2022-018
    Material Weakness Repeat
  • 1056020 2022-018
    Material Weakness Repeat
  • 1056021 2022-018
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.576 Crime Victim Compensation $273,735
93.788 Opioid Str $85,216
14.267 Continuum of Care Program $60,141
93.558 Temporary Assistance for Needy Families $47,833
16.588 Violence Against Women Formula Grants $36,160
94.006 Americorps $23,030
10.558 Child and Adult Care Food Program $20,513