EIN: 431041156
UEI: DLGTLB43MCH8
Audited by: McBride, Lock & Associates, LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 29, 2026 (116 days from today).
What is a management decision? →FAC accepted this audit on June 27, 2025 — management decision was due December 27, 2025.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
The expenditures incurred by subrecipients billed to the Department of Social Services on the monthly TANF SkillUp expenditure reports for the months of June 2022 through September 2022 did not agree to the expenditures incurred per the general ledger for those months. The table below shows the comparison of the amounts billed and the actual expenditures incurred per the general ledger for each month: "See Schedule of Findings and Questioned Costs for chart/table" Cause: The organization had turnover in the Executive Director and accounting positions during the fiscal year. The first monthly billing performed by the new fiscal contractor was June 2022, and it was determined that they ran a cash basis report from the accounting system in order to determine the amount of expenditures to be billed for the month instead of an accrual basis report. This led to several subrecipient invoices totaling around $142,000 which had been claimed on the May 2022 expenditure report on the accrual basis being duplicated on the June 2022 report when they were paid. The organization did not maintain the reports from the accounting system which were used to determine the amounts to be billed with the copies of the expenditure reports, therefore, significant effort was required during the audit to determine how the amounts billed were determined. Effect: Internal controls over the reporting process were not adequate to ensure that monthly expenditure reports were complete and accurate and did not provide an adequate audit trail that supported the amounts reported on the monthly reports. This led to the organization billing the grantor for expenditures that had not been incurred. The grantor has agreed to allow the organization to apply $142,000 to expenditures incurred in fiscal year 2023. Recommendation: We recommend that the organization implement internal controls over the grant reporting process to ensure that all monthly reports are complete and accurate and that only expenditures that have been incurred are requested for reimbursement.
Show full finding ▾Hide full finding ▴2022-001: Internal Controls over Reporting Federal Grantor: U.S. Department of Health and Human Services Pass-Through Grantor: Missouri Department of Social Services Federal Assistance Listing Number: 93.558 Program Title: Temporary Assistance for Needy Families Pass-through Entity Identifying Number: CS200821001 Award Year: 2021-2022; 2022-2023 Questioned Costs: $142,000 Criteria: The Uniform Guidance at 2 CFR 200.302(b) states that, ?The financial management system of each non-Federal entity must provide for the following: (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program?(3) Records that identify adequately the source and application of funds for federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation.? MCAN?s contract with the Missouri Department of Social Services requires the organization to ?submit invoices for reimbursement of actual allowable expenses? on monthly expenditure reports that must be submitted by the 15th day of each month. Condition: The expenditures incurred by subrecipients billed to the Department of Social Services on the monthly TANF SkillUp expenditure reports for the months of June 2022 through September 2022 did not agree to the expenditures incurred per the general ledger for those months. The table below shows the comparison of the amounts billed and the actual expenditures incurred per the general ledger for each month: "See Schedule of Findings and Questioned Costs for chart/table" Cause: The organization had turnover in the Executive Director and accounting positions during the fiscal year. The first monthly billing performed by the new fiscal contractor was June 2022, and it was determined that they ran a cash basis report from the accounting system in order to determine the amount of expenditures to be billed for the month instead of an accrual basis report. This led to several subrecipient invoices totaling around $142,000 which had been claimed on the May 2022 expenditure report on the accrual basis being duplicated on the June 2022 report when they were paid. The organization did not maintain the reports from the accounting system which were used to determine the amounts to be billed with the copies of the expenditure reports, therefore, significant effort was required during the audit to determine how the amounts billed were determined. Effect: Internal controls over the reporting process were not adequate to ensure that monthly expenditure reports were complete and accurate and did not provide an adequate audit trail that supported the amounts reported on the monthly reports. This led to the organization billing the grantor for expenditures that had not been incurred. The grantor has agreed to allow the organization to apply $142,000 to expenditures incurred in fiscal year 2023. Recommendation: We recommend that the organization implement internal controls over the grant reporting process to ensure that all monthly reports are complete and accurate and that only expenditures that have been incurred are requested for reimbursement.
Finding Reference Number: 2022-001 Federal Agency: U.S. Department of Health and Senior Services Program Name: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Responsible Official: Megan Bania, Executive Director Views of Responsible Individuals: The Board of Directors had difficulty filling the position of Finance Director in May of 2022. They hired a firm at the end of May, but the firm received very little support in making the transition to handling the SkillUp program billing from the outgoing Finance Director. Other resignations in the Finance Department left MCAN with no institutional knowledge of the billing process. The existing SkillUp program manager was not responsible and not trained in the financial reporting and billing for the program. The Board has resolved the issue by hiring a new SkillUp program manager and a new executive director.
The organization did not conduct on-site monitoring of SkillUp subrecipients during the fiscal year. Cause: The organization had turnover in the Executive Director and program management positions during the fiscal year. The monitoring is typically performed in the summer but the SkillUp Program Manager left in the summer of 2022 prior to conducting the monitoring, and the process of finding and training a replacement took some time. Effect: The lack of on-site monitoring or the performance of alternative procedures inhibits the organizations ability to ensure that subrecipients are complying with the requirements of the federal program. Recommendation: We recommend that the organization implement internal controls over the subrecipient monitoring process to ensure that on-site visits or adequate alternative procedures are in place to ensure subrecipient compliance with the requirements of federal programs.
Show full finding ▾Hide full finding ▴2022-002: Subrecipient Monitoring Federal Grantor: U.S. Department of Health and Human Services Pass-Through Grantor: Missouri Department of Social Services Federal Assistance Listing Number: 93.558 Program Title: Temporary Assistance for Needy Families Pass-through Entity Identifying Number: CS200821001 Award Year: 2021-2022; 2022-2023 Questioned Costs: None Criteria: The Uniform Guidance at 2 CFR 200.332(d) requires non-federal entities providing federal funds to subrecipients to ?Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward.? As part of the organization?s monitoring procedures, on-site monitoring visits of each subrecipients SkillUp program performance are to be conducted each year to ensure compliance with the state of Missouri SkillUp Provider Handbook. Condition: The organization did not conduct on-site monitoring of SkillUp subrecipients during the fiscal year. Cause: The organization had turnover in the Executive Director and program management positions during the fiscal year. The monitoring is typically performed in the summer but the SkillUp Program Manager left in the summer of 2022 prior to conducting the monitoring, and the process of finding and training a replacement took some time. Effect: The lack of on-site monitoring or the performance of alternative procedures inhibits the organizations ability to ensure that subrecipients are complying with the requirements of the federal program. Recommendation: We recommend that the organization implement internal controls over the subrecipient monitoring process to ensure that on-site visits or adequate alternative procedures are in place to ensure subrecipient compliance with the requirements of federal programs.
Finding Reference Number: 2022-002 Federal Agency: U.S. Department of Health and Senior Services Program Name: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Responsible Official: Megan Bania, Executive Director Views of Responsible Individuals: The loss of the executive director in January 2022 and the poor handoff to the interim executive director Brian Valentine, and his resignation in March 2023, left SkillUp program manager with insufficient oversight and management support. The failure of the Director of Finance to assist with creating updated financial monitoring protocols and lingering concerns about traveling during COVID resulted in the failure to perform financial monitoring. The former program manager did follow spending and provided programmatic monitoring and support to subrecipients. She resigned from MCAN in July 2022. Megan Bania is the new executive director and has worked with the new program manager and the accounting team to create in person/onsite financial monitoring protocols and will ensure that financial monitoring is conducted in FY 2023.
FAC accepted this audit on May 23, 2022 — management decision was due November 23, 2022.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on June 29, 2020 — management decision was due December 29, 2020.
FAC accepted this audit on April 3, 2019 — management decision was due October 3, 2019.
FAC accepted this audit on March 19, 2018 — management decision was due September 19, 2018.
FAC accepted this audit on March 8, 2017 — management decision was due September 8, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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