FAC Explorer

Finding 976822 (2022-004)

Material Weakness
Requirement
CH
Questioned Costs
-
Year
2022
Accepted
2024-06-10
Audit: 308423
Organization: Bradley Cleveland Community Services Agency (TN)
Auditor: Henderson Hutcherson & McCullough PLLC

AI Summary

  • Issue: Funds were requested for expenses incurred before the grant's official start date.
  • Trend: There is a pattern of noncompliance due to weak interfund controls.
  • Recommendation: Strengthen interfund controls to ensure compliance with grant timelines.

Finding Text

The Agency requested funds under the grant that were expended prior to the period of performance. Additionally, interfund controls did not prevent the instances of noncompliance.

Categories

Period of Performance

Other Findings in this Audit

  • 400379 2022-003
    Material Weakness Repeat
  • 400380 2022-004
    Material Weakness
  • 976821 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance $1.14M
93.569 Community Services Block Grant $367,520
10.559 Summer Food Service Program for Children $162,116
10.569 Emergency Food Assistance Program (food Commodities) $80,018
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $36,800
10.568 Emergency Food Assistance Program (administrative Costs) $23,340
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $10,825