FAC Explorer

Finding 479553 (2022-014)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
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 prepare a complete Schedule of Expenditures of Federal Awards (SEFA) that aligns with the trial balance.
  • Impacted Requirements: SEFA preparation is mandatory for organizations spending over $750,000 in federal funds, as per federal regulations.
  • Recommended Follow-Up: Management should implement a tracking system for federal grant funds and ensure reconciliation with the general ledger to avoid future discrepancies.

Finding Text

Formerly 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 that was able to be verified and tie out to trial balance. Criteria: The Schedule of Expenditures of Federal Awards ("SEFA") is required under federal regulations to be prepared by the Auditee by funding organizations when spending $750,000 or more in federal funds. Questioned Costs: There are no questioned costs. Cause: The Organization did not have sufficient controls over the tracking of federal and state expenditures and reconciled to the general ledger. Effect: The Organization could have expenditures reported on the SEFA that should not be or ones that should have been reported but were not reported on the SEFA. 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. Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure that reported information is accurate. Repeat: This is 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

  • 479551 2022-013
    Material Weakness
  • 479552 2022-013
    Material Weakness
  • 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