FAC Explorer

Finding 574280 (2022-002)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2025-08-22
Audit: 364764
Organization: South Central Medical and Resource Center, Inc. (OK)
Auditor: Johnston and Bryant Certified Public Accountants

AI Summary

  • Answer: Implement written accounting procedures for accounts receivable.
  • Trend: Monthly reconciliation of the accounts receivable subsidiary ledger with the general ledger is essential.
  • List: Train staff on performing and documenting these reconciliations.

Finding Text

We recommend that the organization implement written accounting procedures that include maintaining an accounts receivable subsidiary ledger and reconciling it to the general ledger on a monthly basis. Staff responsible for accounts receivable should be trained to perform and document these reconciliations.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 574247 2022-001
    Material Weakness Repeat
  • 574248 2022-002
    Material Weakness Repeat
  • 574249 2022-003
    Significant Deficiency Repeat
  • 574250 2022-004
    Material Weakness Repeat
  • 574251 2022-005
    Significant Deficiency Repeat
  • 574252 2022-006
    Significant Deficiency Repeat
  • 574253 2022-007
    Significant Deficiency Repeat
  • 574254 2022-008
    Significant Deficiency Repeat
  • 574255 2022-009
    Material Weakness Repeat
  • 574256 2022-010
    Material Weakness Repeat
  • 574257 2022-011
    Material Weakness Repeat
  • 574258 2022-012
    Material Weakness Repeat
  • 574259 2022-013
    Material Weakness Repeat
  • 574260 2022-014
    Material Weakness Repeat
  • 574261 2022-015
    Material Weakness Repeat
  • 574262 2022-016
    Material Weakness Repeat
  • 574263 2022-001
    Material Weakness Repeat
  • 574264 2022-002
    Material Weakness Repeat
  • 574265 2022-003
    Significant Deficiency Repeat
  • 574266 2022-004
    Material Weakness Repeat
  • 574267 2022-005
    Significant Deficiency Repeat
  • 574268 2022-006
    Significant Deficiency Repeat
  • 574269 2022-007
    Significant Deficiency Repeat
  • 574270 2022-008
    Significant Deficiency Repeat
  • 574271 2022-009
    Material Weakness Repeat
  • 574272 2022-010
    Material Weakness Repeat
  • 574273 2022-011
    Material Weakness Repeat
  • 574274 2022-012
    Material Weakness Repeat
  • 574275 2022-013
    Material Weakness Repeat
  • 574276 2022-014
    Material Weakness Repeat
  • 574277 2022-015
    Material Weakness Repeat
  • 574278 2022-016
    Material Weakness Repeat
  • 574279 2022-001
    Material Weakness Repeat
  • 574281 2022-003
    Significant Deficiency Repeat
  • 574282 2022-004
    Material Weakness Repeat
  • 574283 2022-005
    Significant Deficiency Repeat
  • 574284 2022-006
    Significant Deficiency Repeat
  • 574285 2022-007
    Significant Deficiency Repeat
  • 574286 2022-008
    Significant Deficiency Repeat
  • 574287 2022-009
    Material Weakness Repeat
  • 574288 2022-010
    Material Weakness Repeat
  • 574289 2022-011
    Material Weakness Repeat
  • 574290 2022-012
    Material Weakness Repeat
  • 574291 2022-013
    Material Weakness Repeat
  • 574292 2022-014
    Material Weakness Repeat
  • 574293 2022-015
    Material Weakness Repeat
  • 574294 2022-016
    Material Weakness Repeat
  • 1150689 2022-001
    Material Weakness Repeat
  • 1150690 2022-002
    Material Weakness Repeat
  • 1150691 2022-003
    Significant Deficiency Repeat
  • 1150692 2022-004
    Material Weakness Repeat
  • 1150693 2022-005
    Significant Deficiency Repeat
  • 1150694 2022-006
    Significant Deficiency Repeat
  • 1150695 2022-007
    Significant Deficiency Repeat
  • 1150696 2022-008
    Significant Deficiency Repeat
  • 1150697 2022-009
    Material Weakness Repeat
  • 1150698 2022-010
    Material Weakness Repeat
  • 1150699 2022-011
    Material Weakness Repeat
  • 1150700 2022-012
    Material Weakness Repeat
  • 1150701 2022-013
    Material Weakness Repeat
  • 1150702 2022-014
    Material Weakness Repeat
  • 1150703 2022-015
    Material Weakness Repeat
  • 1150704 2022-016
    Material Weakness Repeat
  • 1150705 2022-001
    Material Weakness Repeat
  • 1150706 2022-002
    Material Weakness Repeat
  • 1150707 2022-003
    Significant Deficiency Repeat
  • 1150708 2022-004
    Material Weakness Repeat
  • 1150709 2022-005
    Significant Deficiency Repeat
  • 1150710 2022-006
    Significant Deficiency Repeat
  • 1150711 2022-007
    Significant Deficiency Repeat
  • 1150712 2022-008
    Significant Deficiency Repeat
  • 1150713 2022-009
    Material Weakness Repeat
  • 1150714 2022-010
    Material Weakness Repeat
  • 1150715 2022-011
    Material Weakness Repeat
  • 1150716 2022-012
    Material Weakness Repeat
  • 1150717 2022-013
    Material Weakness Repeat
  • 1150718 2022-014
    Material Weakness Repeat
  • 1150719 2022-015
    Material Weakness Repeat
  • 1150720 2022-016
    Material Weakness Repeat
  • 1150721 2022-001
    Material Weakness Repeat
  • 1150722 2022-002
    Material Weakness Repeat
  • 1150723 2022-003
    Significant Deficiency Repeat
  • 1150724 2022-004
    Material Weakness Repeat
  • 1150725 2022-005
    Significant Deficiency Repeat
  • 1150726 2022-006
    Significant Deficiency Repeat
  • 1150727 2022-007
    Significant Deficiency Repeat
  • 1150728 2022-008
    Significant Deficiency Repeat
  • 1150729 2022-009
    Material Weakness Repeat
  • 1150730 2022-010
    Material Weakness Repeat
  • 1150731 2022-011
    Material Weakness Repeat
  • 1150732 2022-012
    Material Weakness Repeat
  • 1150733 2022-013
    Material Weakness Repeat
  • 1150734 2022-014
    Material Weakness Repeat
  • 1150735 2022-015
    Material Weakness Repeat
  • 1150736 2022-016
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $664,891
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $75,000