FAC Explorer

Finding 962990 (2022-004)

Material Weakness
Requirement
ABC
Questioned Costs
-
Year
2022
Accepted
2024-03-27
Audit: 298859
Organization: Neuse River Council of Governments D/b/a Eastern Carolina Council (NC)
Auditor: Pbmares LLP

AI Summary

  • Core Issue: There is a material weakness in internal controls due to a lack of qualified personnel overseeing compliance.
  • Impacted Requirements: Compliance with activities allowed, allowable costs, and cash management for Aging Cluster programs.
  • Recommended Follow-Up: Review and implement the corrective action plan to address staffing and training needs.

Finding Text

Material Weakness in Internal Control Over Compliance - Lack of Individual with appropriate skills, knowledge and experience. U.S. Department of Health and Human Services Passed thru the North Carolina Department of Health and Human Services - Program Name: Aging Cluster: Special Programs for the Aging - Title III-B Grants for supportive services and senior centers, Special Programs for the Aging - Title III-C Nutrition Services, Nutrition Services Incentive Program. Assistance Listing #: 93.044, 93.045, 93.053. Award Year: 2022. Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management. Refer to Section II. Financial Statement Findings, Finding 2022-002. Questioned Costs: None. Management's Response: See Corrective Action Plan.

Categories

Allowable Costs / Cost Principles Cash Management Material Weakness

Other Findings in this Audit

  • 386546 2022-004
    Material Weakness
  • 386547 2022-004
    Material Weakness
  • 386548 2022-004
    Material Weakness
  • 386549 2022-004
    Material Weakness
  • 386550 2022-004
    Material Weakness
  • 962988 2022-004
    Material Weakness
  • 962989 2022-004
    Material Weakness
  • 962991 2022-004
    Material Weakness
  • 962992 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $304,444
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $224,185
20.205 Highway Planning and Construction $215,418
93.053 Nutrition Services Incentive Program $195,818
93.667 Social Services Block Grant $144,756
11.302 Economic Development_support for Planning Organizations $41,163
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $39,670
93.052 National Family Caregiver Support, Title Iii, Part E $29,811
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $17,674
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $7,380
11.307 Economic Adjustment Assistance $1,068