Finding 529105 (2024-001)

Significant Deficiency

Requirement

Questioned Costs

Year

2024

Accepted

2025-03-20

Audit: 346996

Organization: Alcohol/drug Council of North Carolina (NC)

Auditor: Dean Dorton Allen Ford PLLC

AI Summary

Issue: Monthly Financial Status Reports were not filed on time, breaching the 10-day requirement.
Trend: High turnover in the accounting department has led to staffing and time constraints, impacting report submissions.
Recommendation: Address staffing issues and implement a timeline for timely report filing to avoid delays in reimbursement payments.

Finding Text

Condition: It was noted that all monthly Financial Status Reports for the year were not filed within the 10 days following the close of the reporting month. Criteria: Financial Status Reports are required to be filed no later than 10 days following the end of the reporting month. Cause: Alcohol/Drug Council of NC has experienced significant turnover in the accounting department. Due to time and staff constraints, reports were not filed timely. Effect: The effect of the delayed filing has caused a delay in reimbursement payments.

Corrective Action Plan

Recommendation: The Organization should prepare and file its Financial Status Reports within 10 days following the close of the reporting month. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding. All Financial Status Reports will be prepared and filed by the Executive Director within the required timeline. The Executive Director will ensure that the reports are prepared within a reasonable amount of time in order to allow for a review process.

Other Findings in this Audit

1105547 2024-001

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
93.959	Block Grants for Prevention and Treatment of Substance Abuse	$858,596