FAC Explorer

Finding 6698 (2022-002)

Material Weakness Repeat Finding
Requirement
ABCHL
Questioned Costs
$1
Year
2022
Accepted
2023-12-28
Audit: 8675
Organization: Human Resource Development Institute (IL)
Auditor: Marcum LLP

AI Summary

  • Core Issue: There is a material weakness in internal controls over financial reporting, leading to significant overstatements in expenses for multiple federal awards.
  • Impacted Requirements: The financial close process and account reconciliations for AL No. 14.267, AL No. 14.241, and AL No. 93.778 were not properly managed, resulting in inaccuracies.
  • Recommended Follow-Up: Review and implement the corrective action plan to address the identified weaknesses and prevent future discrepancies.

Finding Text

Finding No. 2022-002: Financial Close Process and Account Reconciliations – Material Weakness in Internal Control Over Financial Reporting U.S. Department of Housing and Urban Development, AL No. 14.267, Shelter Plus Care U.S. Department of Housing and Urban Development, AL No. 14.241, Housing Opportunities for Persons with AIDS Passed-through Alabama Department of Mental Health and Retardation, AL No. 93.778, Medicaid Cluster Medical Assistance Program The 2022-002 finding expands finding 2022-001 for the federal award program as it impacted the expenses charged to the federal awards above. Prior to the adjustments to correct the balances, the expenses reported on the SEFA for AL No. 14.267 were overstated by approximately $3,015 and the expenses reported on the SEFA for AL No. 14.241 were overstated by approximately $37,649. In addition, the expenses reported on the SEFA for AL No. 93.778 were overstated by approximately $456,701. Repeat Finding Yes Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Categories

Questioned Costs Reporting Material Weakness

Other Findings in this Audit

  • 6673 2022-001
    Material Weakness
  • 6674 2022-002
    Material Weakness
  • 6675 2022-003
    Material Weakness
  • 6676 2022-001
    Material Weakness
  • 6677 2022-002
    Material Weakness
  • 6678 2022-003
    Material Weakness
  • 6679 2022-001
    Material Weakness
  • 6680 2022-002
    Material Weakness
  • 6681 2022-003
    Material Weakness
  • 6682 2022-001
    Material Weakness Repeat
  • 6683 2022-002
    Material Weakness Repeat
  • 6684 2022-003
    Material Weakness Repeat
  • 6685 2022-001
    Material Weakness Repeat
  • 6686 2022-002
    Material Weakness Repeat
  • 6687 2022-003
    Material Weakness Repeat
  • 6688 2022-001
    Material Weakness Repeat
  • 6689 2022-002
    Material Weakness Repeat
  • 6690 2022-003
    Material Weakness Repeat
  • 6691 2022-001
    Material Weakness Repeat
  • 6692 2022-002
    Material Weakness Repeat
  • 6693 2022-003
    Material Weakness Repeat
  • 6694 2022-001
    Material Weakness Repeat
  • 6695 2022-002
    Material Weakness Repeat
  • 6696 2022-003
    Material Weakness Repeat
  • 6697 2022-001
    Material Weakness Repeat
  • 6699 2022-003
    Material Weakness Repeat
  • 6700 2022-001
    Material Weakness Repeat
  • 6701 2022-002
    Material Weakness Repeat
  • 6702 2022-003
    Material Weakness Repeat
  • 6703 2022-001
    Material Weakness Repeat
  • 6704 2022-002
    Material Weakness Repeat
  • 6705 2022-003
    Material Weakness Repeat
  • 6706 2022-001
    Material Weakness Repeat
  • 6707 2022-002
    Material Weakness Repeat
  • 6708 2022-003
    Material Weakness Repeat
  • 6709 2022-001
    Material Weakness Repeat
  • 6710 2022-002
    Material Weakness Repeat
  • 6711 2022-003
    Material Weakness Repeat
  • 583115 2022-001
    Material Weakness
  • 583116 2022-002
    Material Weakness
  • 583117 2022-003
    Material Weakness
  • 583118 2022-001
    Material Weakness
  • 583119 2022-002
    Material Weakness
  • 583120 2022-003
    Material Weakness
  • 583121 2022-001
    Material Weakness
  • 583122 2022-002
    Material Weakness
  • 583123 2022-003
    Material Weakness
  • 583124 2022-001
    Material Weakness Repeat
  • 583125 2022-002
    Material Weakness Repeat
  • 583126 2022-003
    Material Weakness Repeat
  • 583127 2022-001
    Material Weakness Repeat
  • 583128 2022-002
    Material Weakness Repeat
  • 583129 2022-003
    Material Weakness Repeat
  • 583130 2022-001
    Material Weakness Repeat
  • 583131 2022-002
    Material Weakness Repeat
  • 583132 2022-003
    Material Weakness Repeat
  • 583133 2022-001
    Material Weakness Repeat
  • 583134 2022-002
    Material Weakness Repeat
  • 583135 2022-003
    Material Weakness Repeat
  • 583136 2022-001
    Material Weakness Repeat
  • 583137 2022-002
    Material Weakness Repeat
  • 583138 2022-003
    Material Weakness Repeat
  • 583139 2022-001
    Material Weakness Repeat
  • 583140 2022-002
    Material Weakness Repeat
  • 583141 2022-003
    Material Weakness Repeat
  • 583142 2022-001
    Material Weakness Repeat
  • 583143 2022-002
    Material Weakness Repeat
  • 583144 2022-003
    Material Weakness Repeat
  • 583145 2022-001
    Material Weakness Repeat
  • 583146 2022-002
    Material Weakness Repeat
  • 583147 2022-003
    Material Weakness Repeat
  • 583148 2022-001
    Material Weakness Repeat
  • 583149 2022-002
    Material Weakness Repeat
  • 583150 2022-003
    Material Weakness Repeat
  • 583151 2022-001
    Material Weakness Repeat
  • 583152 2022-002
    Material Weakness Repeat
  • 583153 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $3.52M
93.958 Community Mental Health Services Block Grant $500,683
21.027 Temporary Assistance for Needy Families - Tanf Cluster $317,501
14.267 Continuum of Care - Shelter Plus Care $206,008
93.959 Substance Abuse Prevention and Treatment Block Grant $205,009
14.241 Housing Opportunities for Persons with Aids $162,701
93.558 Temporary Assistance for Needy Families - Tanf Cluster $155,260
93.667 Title Xx Block Grant $108,150
21.027 Il Opioid Sor Program $12,288