Finding 583709 (2023-004)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-01-03

AI Summary

  • Core Issue: Payment receipt logs were missing, leading to incorrect postings and lack of review.
  • Impacted Requirements: Internal controls for documenting, recording, and approving payment receipts were not followed.
  • Recommended Follow-Up: Implement procedures for logging, recording, and reviewing payment receipts to ensure accuracy.

Finding Text

Condition: Payment receipt logs were not prepared, payment receipts were posted to incorrect general ledger accounts, and no evidence was provided for review and approval of accounting for payment receipts. Criteria: Internal controls should be in place that provide reasonable assurance that payment receipts are documented as received, are properly recorded in the general ledger, and that the review and approval of accounting over payment receipts is properly documented while maintaining sufficient segregation of duties. Effect: Lack of controls over payment receipts resulted in misstatements of accounts receivable and revenue throughout the year. Recommendation: Procedures should be implemented to ensure incoming payment receipts are logged, properly recorded to the appropriate accounts, and reviewed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and recommended procedures have been implemented.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 7267 2023-004
    Significant Deficiency
  • 7268 2023-004
    Significant Deficiency
  • 7269 2023-004
    Significant Deficiency
  • 7270 2023-004
    Significant Deficiency
  • 7271 2023-003
    Significant Deficiency
  • 583710 2023-004
    Significant Deficiency
  • 583711 2023-004
    Significant Deficiency
  • 583712 2023-004
    Significant Deficiency
  • 583713 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.02M
93.558 Temporary Assistance for Needy Families $526,450
93.696 Certified Community Behavioral Health Clinic Expansion Grants $513,567
93.279 Drug Abuse and Addiction Research Programs $434,344
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $343,310
93.914 Hiv Emergency Relief Project Grants $60,223
93.959 Block Grants for Prevention and Treatment of Substance Abuse $48,231
93.498 Provider Relief Fund $43,259
10.555 National School Lunch Program $33,431
14.231 Emergency Solutions Grant Program $25,371
93.958 Block Grants for Community Mental Health Services $25,151
93.788 Opioid Str $12,748