FAC Explorer

Finding 518138 (2023-012)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-01-08
Audit: 336457
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 when 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 regular reconciliations with the general ledger to avoid future issues.

Finding Text

2023-012 Reporting Assistance Listing No.: 14.267 Continuum of Care Program, 16.575 Crime Victims Assistance Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards that was able to be verified and tied to the trial balance. Criteria: The Schedule of Expenditures of Federal Awards ("SEFA") is required under federal regulations to be prepared by the Auditee by funding organization 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 reconciliations 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. Perspective This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise Repeat Finding: This is a repeat finding. See finding 2022-014. 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

Reporting

Other Findings in this Audit

  • 518139 2023-012
    Material Weakness Repeat
  • 518140 2023-012
    Material Weakness Repeat
  • 518141 2023-012
    Material Weakness Repeat
  • 518142 2023-012
    Material Weakness Repeat
  • 518143 2023-013
    Material Weakness Repeat
  • 518144 2023-013
    Material Weakness Repeat
  • 518145 2023-013
    Material Weakness Repeat
  • 518146 2023-014
    Material Weakness Repeat
  • 518147 2023-014
    Material Weakness Repeat
  • 518148 2023-014
    Material Weakness Repeat
  • 518149 2023-015
    Material Weakness Repeat
  • 518150 2023-015
    Material Weakness Repeat
  • 518151 2023-015
    Material Weakness Repeat
  • 518152 2023-016
    Material Weakness
  • 518153 2023-016
    Material Weakness
  • 1094580 2023-012
    Material Weakness Repeat
  • 1094581 2023-012
    Material Weakness Repeat
  • 1094582 2023-012
    Material Weakness Repeat
  • 1094583 2023-012
    Material Weakness Repeat
  • 1094584 2023-012
    Material Weakness Repeat
  • 1094585 2023-013
    Material Weakness Repeat
  • 1094586 2023-013
    Material Weakness Repeat
  • 1094587 2023-013
    Material Weakness Repeat
  • 1094588 2023-014
    Material Weakness Repeat
  • 1094589 2023-014
    Material Weakness Repeat
  • 1094590 2023-014
    Material Weakness Repeat
  • 1094591 2023-015
    Material Weakness Repeat
  • 1094592 2023-015
    Material Weakness Repeat
  • 1094593 2023-015
    Material Weakness Repeat
  • 1094594 2023-016
    Material Weakness
  • 1094595 2023-016
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Compensation $240,723
93.788 Opioid Str $167,964
93.558 Temporary Assistance for Needy Families $83,666
14.267 Continuum of Care Program $60,880
94.006 Americorps $46,346
16.588 Violence Against Women Formula Grants $15,921
10.558 Child and Adult Care Food Program $9,431