FAC Explorer

Finding 7641 (2022-004)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-01-08
Audit: 10016
Organization: Trident Area Agency on Aging (SC)
Auditor: Phillips CPAS and Advisors

AI Summary

  • Answer: There's a problem with how accounting duties are divided, allowing some individuals to handle both assets and records.
  • Trend: This issue increases the risk of errors or fraud due to insufficient checks and balances.
  • List: Implement clear roles and responsibilities to ensure proper segregation of duties in accounting.

Finding Text

There is a lack of segregation of accounting duties that enables the same individuals to have access to both physical assets and the related accounting records or to all phases of a transaction.

Corrective Action Plan

The duties will continue to be segregated as much as possible, and the Board will continue to remain involved in the financial affairs of the Agency to provide oversight and independent review functions.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 7640 2022-003
    Significant Deficiency Repeat
  • 7642 2022-003
    Significant Deficiency Repeat
  • 7643 2022-004
    Significant Deficiency
  • 7644 2022-003
    Significant Deficiency Repeat
  • 7645 2022-004
    Significant Deficiency
  • 7646 2022-003
    Significant Deficiency Repeat
  • 7647 2022-004
    Significant Deficiency
  • 7648 2022-003
    Significant Deficiency Repeat
  • 7649 2022-004
    Significant Deficiency
  • 7650 2022-003
    Significant Deficiency Repeat
  • 7651 2022-004
    Significant Deficiency
  • 7652 2022-003
    Significant Deficiency Repeat
  • 7653 2022-004
    Significant Deficiency
  • 7654 2022-003
    Significant Deficiency Repeat
  • 7655 2022-004
    Significant Deficiency
  • 7656 2022-003
    Significant Deficiency Repeat
  • 7657 2022-004
    Significant Deficiency
  • 7658 2022-003
    Significant Deficiency Repeat
  • 7659 2022-004
    Significant Deficiency
  • 7660 2022-003
    Significant Deficiency Repeat
  • 7661 2022-004
    Significant Deficiency
  • 7662 2022-003
    Significant Deficiency Repeat
  • 7663 2022-004
    Significant Deficiency
  • 7664 2022-003
    Significant Deficiency Repeat
  • 7665 2022-004
    Significant Deficiency
  • 7666 2022-003
    Significant Deficiency Repeat
  • 7667 2022-004
    Significant Deficiency
  • 7668 2022-003
    Significant Deficiency Repeat
  • 7669 2022-004
    Significant Deficiency
  • 7670 2022-003
    Significant Deficiency Repeat
  • 7671 2022-004
    Significant Deficiency
  • 584082 2022-003
    Significant Deficiency Repeat
  • 584083 2022-004
    Significant Deficiency
  • 584084 2022-003
    Significant Deficiency Repeat
  • 584085 2022-004
    Significant Deficiency
  • 584086 2022-003
    Significant Deficiency Repeat
  • 584087 2022-004
    Significant Deficiency
  • 584088 2022-003
    Significant Deficiency Repeat
  • 584089 2022-004
    Significant Deficiency
  • 584090 2022-003
    Significant Deficiency Repeat
  • 584091 2022-004
    Significant Deficiency
  • 584092 2022-003
    Significant Deficiency Repeat
  • 584093 2022-004
    Significant Deficiency
  • 584094 2022-003
    Significant Deficiency Repeat
  • 584095 2022-004
    Significant Deficiency
  • 584096 2022-003
    Significant Deficiency Repeat
  • 584097 2022-004
    Significant Deficiency
  • 584098 2022-003
    Significant Deficiency Repeat
  • 584099 2022-004
    Significant Deficiency
  • 584100 2022-003
    Significant Deficiency Repeat
  • 584101 2022-004
    Significant Deficiency
  • 584102 2022-003
    Significant Deficiency Repeat
  • 584103 2022-004
    Significant Deficiency
  • 584104 2022-003
    Significant Deficiency Repeat
  • 584105 2022-004
    Significant Deficiency
  • 584106 2022-003
    Significant Deficiency Repeat
  • 584107 2022-004
    Significant Deficiency
  • 584108 2022-003
    Significant Deficiency Repeat
  • 584109 2022-004
    Significant Deficiency
  • 584110 2022-003
    Significant Deficiency Repeat
  • 584111 2022-004
    Significant Deficiency
  • 584112 2022-003
    Significant Deficiency Repeat
  • 584113 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.053 Nutrition Services Incentive Program $182,327
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $128,267
93.324 State Health Insurance Assistance Program $64,660
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $42,732
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $36,160
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $19,667
93.052 National Family Caregiver Support, Title Iii, Part E $12,808
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $8,331
93.071 Medicare Enrollment Assistance Program $8,094