EIN: 620716509
UEI: JWJJMX8LJXW9
Audited by: CRS CPAs
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 2, 2025. 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 2, 2025 (269 days ago).
What is a management decision? →During testing auditor reviewed multiple disbursements that did not have documented approval. Criteria: Uniform Guidance requires entities receiving federal funding to have robust internal controls around the disbursement of funds. Cause: The prior bookkeeper did not obtain sufficient approval relating to disbursements. Effect: This exposes JACOA to a greater risk of fraud, loss, and undetected error. Recommendation: We recommend all disbursements receive proper documented approval before the payment of invoices. Response: Documented approval will be obtained for all disbursements prior to processing payments.
Show full finding ▾Hide full finding ▴2024 – 004 Disbursements not receiving proper approval - Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 (Material Weakness under Government Auditing Standards and Noncompliance) Condition: During testing auditor reviewed multiple disbursements that did not have documented approval. Criteria: Uniform Guidance requires entities receiving federal funding to have robust internal controls around the disbursement of funds. Cause: The prior bookkeeper did not obtain sufficient approval relating to disbursements. Effect: This exposes JACOA to a greater risk of fraud, loss, and undetected error. Recommendation: We recommend all disbursements receive proper documented approval before the payment of invoices. Response: Documented approval will be obtained for all disbursements prior to processing payments.
2024 – 004 Disbursements not receiving proper approval - Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 (Material Weakness under Government Auditing Standards and Noncompliance) Person responsible for implementing the corrective action: The Board of Directors and Barry Cooper Anticipated completion date of corrective action: June 30, 2025. Repeat finding: No. Planned corrective action: We will retain adequate documented approval on disbursements.
JACOA failed to submit SF-425, Federal Financial Report, a standard form used to report on the detail expenditures, obligations, and any remaining balances related to the federal grant. Criteria: Uniform Guidance under federal program ALN 93.959 requires the Organization to submit quarterly financial reports. Cause: JACOA was unaware of this submission. Effect: This could cause JACOA to have delayed or withheld funding. Recommendation: We recommend for JACOA to comply with the Compliance Supplement of their major program. Response: Federal Financial Reports for our major program will be submitted accurately and timely. 27
Show full finding ▾Hide full finding ▴2024 – 005 Failure to submit Federal Financial Report - Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 (Noncompliance) Condition: JACOA failed to submit SF-425, Federal Financial Report, a standard form used to report on the detail expenditures, obligations, and any remaining balances related to the federal grant. Criteria: Uniform Guidance under federal program ALN 93.959 requires the Organization to submit quarterly financial reports. Cause: JACOA was unaware of this submission. Effect: This could cause JACOA to have delayed or withheld funding. Recommendation: We recommend for JACOA to comply with the Compliance Supplement of their major program. Response: Federal Financial Reports for our major program will be submitted accurately and timely. 27
2024 – 005 Failure to submit Federal Financial Report - Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 (Noncompliance) Person responsible for implementing the corrective action: The Board of Directors and Barry Cooper Anticipated completion date of corrective action: June 30, 2025. Repeat finding: No. Planned corrective action:: We will begin submissions as soon as possible.
FAC accepted this audit on May 14, 2024 — management decision was due November 14, 2024.
FAC accepted this audit on August 7, 2023 — management decision was due February 7, 2024.
FAC accepted this audit on August 2, 2022 — management decision was due February 2, 2023.
FAC accepted this audit on June 30, 2021 — management decision was due December 30, 2021.
The general ledger was not properly maintained for the year thereby resulting in inaccurate recording of certain activities relating to revenue recognition (including both cut-off errors and improper classifications). Criteria: Proper maintenance of the general ledger and all activity is imperative to ensure proper reporting of financial activities in order to manage the entity's operations and assist in the timely identification of errors and omissions. Cause: Procedures to ensure proper maintenance of the general ledger are either incomplete or inefficient. Effect: General ledger balances were misstated until adjusted and corrected (none were considered material). Recommendation: Procedures should be implemented to ensure proper and timely reconciliation and review of supporting records to the general ledger including monitoring revenue cut-off procedures to ensure revenue is properly recorded in the proper period. Management response: We concur with this finding.
Show full finding ▾Hide full finding ▴2020-001: Internal Control - Maintenance of General Ledger Condition: The general ledger was not properly maintained for the year thereby resulting in inaccurate recording of certain activities relating to revenue recognition (including both cut-off errors and improper classifications). Criteria: Proper maintenance of the general ledger and all activity is imperative to ensure proper reporting of financial activities in order to manage the entity's operations and assist in the timely identification of errors and omissions. Cause: Procedures to ensure proper maintenance of the general ledger are either incomplete or inefficient. Effect: General ledger balances were misstated until adjusted and corrected (none were considered material). Recommendation: Procedures should be implemented to ensure proper and timely reconciliation and review of supporting records to the general ledger including monitoring revenue cut-off procedures to ensure revenue is properly recorded in the proper period. Management response: We concur with this finding.
CORRECTIVE ACTION PLAN 2020-001: Internal Control- Maintenance of General Ledger Condition: The general ledger was not properly maintained for the year thereby resulting in inaccurate recording of certain activities relating to revenue recognition (including both cut-off errors and improper classifications). Criteria: Proper maintenance of the general ledger and all activity is imperative to ensure proper reporting of financial activities in order to manage the entity's operations and assist in the timely identification of errors and omissions. Cause: Procedures to ensure proper maintenance of the general ledger are either incomplete or inefficient. Effect: General ledger balances were misstated until adjusted and corrected (none were considered material). Auditor Recommendation: Procedures should be implemented to ensure proper and timely reconciliation and review of supporting records to the general ledger including monitoring revenue cut-off procedures to ensure revenue is properly recorded in the proper period. Management Response and Addressing Finding 2020-001: Management concurs with this finding. Name of Contact Person: Barry Cooper, Executive Director, Jackson Area Council on Alcoholism and Drug Dependency Corrective Action Planned: The agency is in the process of addressing the finding through meeting with a contract accountant on a quarterly basis to ensure that the ledger is reviewed and entries and adjustments.Anticipated Completion Date: The agency expects to complete the corrective actions with the completion of the close out of the June 30,2021 fiscal year by July 31,2021.
2019-001
FAC accepted this audit on March 25, 2020 — management decision was due September 25, 2020.
Appropriate and complete records were not retained in one of the tested beneficiary's files to validate the beneficiary was properly vetted and approved for the grant benefits. Criteria: As part of the grant agreement with the State, the grant recipient has the responsibility to verify that each grant beneficiary qualifies to benefit from the grant. One condition is that the grant beneficiary's income does not exceed 133% of the federal poverty level. Cause: Forms retained in beneficiary's files only show income as stated by the beneficiary for the 30 days prior to treatments without any projection to annual income, number in household, or comparison to the federal poverty level. Effect: Beneficiary's eligibility to qualify for grant support could not be verified. Recommendation: Each beneficiary's file should include sufficient documentation to support qualifying for the grant. Management response: We concur with this finding.
Show full finding ▾Hide full finding ▴Item No. 2019-002: Record Retention - Complete Supporting Verification not Maintained Condition: Appropriate and complete records were not retained in one of the tested beneficiary's files to validate the beneficiary was properly vetted and approved for the grant benefits. Criteria: As part of the grant agreement with the State, the grant recipient has the responsibility to verify that each grant beneficiary qualifies to benefit from the grant. One condition is that the grant beneficiary's income does not exceed 133% of the federal poverty level. Cause: Forms retained in beneficiary's files only show income as stated by the beneficiary for the 30 days prior to treatments without any projection to annual income, number in household, or comparison to the federal poverty level. Effect: Beneficiary's eligibility to qualify for grant support could not be verified. Recommendation: Each beneficiary's file should include sufficient documentation to support qualifying for the grant. Management response: We concur with this finding.
Item 2019-02: During compliance testing, one of the patient files had a form signed by the patient noting that he earned $2,000 during the previous 30 days before being admitted. There was nothing else located in the file to determine annual income, number of household members, etc. to show whether or not the poverty guidelines were considered and met. Response and correction action plan prepared by: Barry Cooper, Executive Director. Person responsible for implementing correction action plan: Barry Cooper, Executive Director. Anticipated completion date of corrective action plan: June 30, 2020. Repeat Finding: No. Planned Corrective action: We agree and are implementing procedures to ensure each client has signed a document in their file that documents their annual income. This will allow billing personnel to ensure whether or not the client meets the poverty threshold required to meet grant requirements.
FAC accepted this audit on February 21, 2019 — management decision was due August 21, 2019.
FAC accepted this audit on March 22, 2018 — management decision was due September 22, 2018.
FAC accepted this audit on January 25, 2017 — management decision was due July 25, 2017.
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