Finding 573532 (2024-003)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-08-14
Audit: 364259
Organization: Family Life Center, Inc. (AL)

AI Summary

  • Core Issue: The Organization failed to file required program performance reports on time due to insufficient controls.
  • Impacted Requirements: Compliance with 2 CFR section 200.329, which mandates timely filing of quarterly reports by the 10th of the following month.
  • Recommended Follow-Up: Management should oversee the reporting process and implement cross-training and scheduling to ensure timely submissions in the future.

Finding Text

Non-Compliance - Reporting Criteria: 2 CFR section 200.329 Requires certain program performance reports to be filed on a timely basis. Condition: Insufficient controls over performance reporting resulted in program performance reports not being timely filed by the Organization. Context/Cause: The Organization receives federal funding through a passthrough agency, the Alabama Department of Mental Health. In accordance with the contract with the Alabama Department of Mental Health, certain performance reports are required to be filed on a quarterly basis by the 10th of the month following the quarter end. Effects: Due to the resignation of the personnel responsible for filing the required reports, and management’s lack of control over the reporting process, the reports were not timely filed. Recommendation: We recommend that management and the board oversee the reporting function so that issues arising with personnel do not prevent the timely filing of the reports. Auditee’s Response: The Organization will cross train staff and create a schedule for the filing of reports on a timely basis and will monitor this more closely in future.

Corrective Action Plan

The noncompliance with reporting requirements resulted from the resignation of our Executive Director during the audit period. She was in charge of overseeing and making sure that these reports were filed on a quarterly basis. We became aware of this deficiency during our site visit from Alabama Department of Mental Health representatives in April of 2025 and put new controls in place along with training of several employees in the organization to insure that these reports are filed timely going forward.

Categories

Reporting

Other Findings in this Audit

  • 573530 2024-001
    Material Weakness Repeat
  • 573531 2024-002
    Material Weakness Repeat
  • 573533 2024-001
    Material Weakness Repeat
  • 573534 2024-002
    Material Weakness Repeat
  • 573535 2024-003
    Material Weakness
  • 573536 2024-001
    Material Weakness Repeat
  • 573537 2024-002
    Material Weakness Repeat
  • 573538 2024-003
    Material Weakness
  • 1149972 2024-001
    Material Weakness Repeat
  • 1149973 2024-002
    Material Weakness Repeat
  • 1149974 2024-003
    Material Weakness
  • 1149975 2024-001
    Material Weakness Repeat
  • 1149976 2024-002
    Material Weakness Repeat
  • 1149977 2024-003
    Material Weakness
  • 1149978 2024-001
    Material Weakness Repeat
  • 1149979 2024-002
    Material Weakness Repeat
  • 1149980 2024-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.788 Opioid Str $1.00M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $385,399
93.982 Mental Health Disaster Assistance and Emergency Mental Health $47,704