FAC Explorer

Finding 544529 (2023-005)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2025-03-31
Audit: 351164
Organization: Coosa Valley Regional Services and Development Corporation (GA)
Auditor: Rl Jennings & Associates PC

AI Summary

  • Core Issue: Checks were written to "cash" for bonuses, bypassing proper tracking and accountability.
  • Impacted Requirements: Lack of internal controls and segregation of duties increases risk of mismanagement and loss.
  • Recommended Follow-Up: Implement a policy to ensure all checks have a designated payee and maintain accurate records of cash allocations.

Finding Text

Department of Health and Human Services, Special Programs for the Aging – Title III, Aging Cluster CFDA’s: 93.044, 93.045, and 93.053 2023-002: Checks to Cash Criteria: Management of the Corporation is responsible for establishing and maintaining a system of internal controls over financial reporting and implementing policies and procedures for financials, as well as implementing adequate segregation of duties. Condition: During our audit, we noted a check written to “cash” for bonuses. The Fiscal Officer took the check to the bank and received cash, then returned to the office to allocate to employees. The Fiscal Officer did not maintain a record of how the funds were allocated and employees were not required to sign for cash. Effect: Checks written to cash can be cashed by anyone with possession of the check. This creates a difficult paper trail as well as the associated risk of loss from misplacing the check. Cause: Internal controls were not properly designed or implemented. Identification of a repeat finding: No. Recommendation: We recommend that checks are not written to cash. All checks written by the Corporation should contain a payee. Views of responsible officials and planned corrective actions: The Corporation agrees with this finding and will adhere to the corrective action plan on page 31 in this audit report.

Corrective Action Plan

2023-002: Checks to Cash Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The Corporation will no longer write checks to cash. All checks written will contain a payee. Proposed completion date: The Board will implement the above procedure immediately.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 544525 2023-001
    Significant Deficiency Repeat
  • 544526 2023-002
    Significant Deficiency Repeat
  • 544527 2023-003
    Significant Deficiency Repeat
  • 544528 2023-004
    Significant Deficiency
  • 544530 2023-006
    Significant Deficiency
  • 544531 2023-001
    Significant Deficiency Repeat
  • 544532 2023-002
    Significant Deficiency Repeat
  • 544533 2023-003
    Significant Deficiency Repeat
  • 544534 2023-004
    Significant Deficiency
  • 544535 2023-005
    Significant Deficiency
  • 544536 2023-006
    Significant Deficiency
  • 544537 2023-001
    Significant Deficiency Repeat
  • 544538 2023-002
    Significant Deficiency Repeat
  • 544539 2023-003
    Significant Deficiency Repeat
  • 544540 2023-004
    Significant Deficiency
  • 544541 2023-005
    Significant Deficiency
  • 544542 2023-006
    Significant Deficiency
  • 544543 2023-001
    Significant Deficiency Repeat
  • 544544 2023-002
    Significant Deficiency Repeat
  • 544545 2023-003
    Significant Deficiency Repeat
  • 544546 2023-004
    Significant Deficiency
  • 544547 2023-005
    Significant Deficiency
  • 544548 2023-006
    Significant Deficiency
  • 544549 2023-001
    Significant Deficiency Repeat
  • 544550 2023-002
    Significant Deficiency Repeat
  • 544551 2023-003
    Significant Deficiency Repeat
  • 544552 2023-004
    Significant Deficiency
  • 544553 2023-005
    Significant Deficiency
  • 544554 2023-006
    Significant Deficiency
  • 544555 2023-001
    Significant Deficiency Repeat
  • 544556 2023-002
    Significant Deficiency Repeat
  • 544557 2023-003
    Significant Deficiency Repeat
  • 544558 2023-004
    Significant Deficiency
  • 544559 2023-005
    Significant Deficiency
  • 544560 2023-006
    Significant Deficiency
  • 544561 2023-007
    Significant Deficiency Repeat
  • 544562 2023-007
    Significant Deficiency Repeat
  • 544563 2023-007
    Significant Deficiency Repeat
  • 544564 2023-007
    Significant Deficiency Repeat
  • 544565 2023-007
    Significant Deficiency Repeat
  • 544566 2023-007
    Significant Deficiency Repeat
  • 1120967 2023-001
    Significant Deficiency Repeat
  • 1120968 2023-002
    Significant Deficiency Repeat
  • 1120969 2023-003
    Significant Deficiency Repeat
  • 1120970 2023-004
    Significant Deficiency
  • 1120971 2023-005
    Significant Deficiency
  • 1120972 2023-006
    Significant Deficiency
  • 1120973 2023-001
    Significant Deficiency Repeat
  • 1120974 2023-002
    Significant Deficiency Repeat
  • 1120975 2023-003
    Significant Deficiency Repeat
  • 1120976 2023-004
    Significant Deficiency
  • 1120977 2023-005
    Significant Deficiency
  • 1120978 2023-006
    Significant Deficiency
  • 1120979 2023-001
    Significant Deficiency Repeat
  • 1120980 2023-002
    Significant Deficiency Repeat
  • 1120981 2023-003
    Significant Deficiency Repeat
  • 1120982 2023-004
    Significant Deficiency
  • 1120983 2023-005
    Significant Deficiency
  • 1120984 2023-006
    Significant Deficiency
  • 1120985 2023-001
    Significant Deficiency Repeat
  • 1120986 2023-002
    Significant Deficiency Repeat
  • 1120987 2023-003
    Significant Deficiency Repeat
  • 1120988 2023-004
    Significant Deficiency
  • 1120989 2023-005
    Significant Deficiency
  • 1120990 2023-006
    Significant Deficiency
  • 1120991 2023-001
    Significant Deficiency Repeat
  • 1120992 2023-002
    Significant Deficiency Repeat
  • 1120993 2023-003
    Significant Deficiency Repeat
  • 1120994 2023-004
    Significant Deficiency
  • 1120995 2023-005
    Significant Deficiency
  • 1120996 2023-006
    Significant Deficiency
  • 1120997 2023-001
    Significant Deficiency Repeat
  • 1120998 2023-002
    Significant Deficiency Repeat
  • 1120999 2023-003
    Significant Deficiency Repeat
  • 1121000 2023-004
    Significant Deficiency
  • 1121001 2023-005
    Significant Deficiency
  • 1121002 2023-006
    Significant Deficiency
  • 1121003 2023-007
    Significant Deficiency Repeat
  • 1121004 2023-007
    Significant Deficiency Repeat
  • 1121005 2023-007
    Significant Deficiency Repeat
  • 1121006 2023-007
    Significant Deficiency Repeat
  • 1121007 2023-007
    Significant Deficiency Repeat
  • 1121008 2023-007
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $437,446
93.053 Nutrition Services Incentive Program $37,669
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $4,580