Audit 307925

Criteria and Condition: Eligibility for individuals to participate in and receive benefits from the program should be documented and retained in the individual’s file.Context: Tests of compliance related to eligibility for individuals could not be performed. The grant has closed and client has stated they no longer have access to the software where eligibility was determined. Cause: Controls were not followed to make sure appropriate documentation was completed and retained in participant files. Effect: Benefits received by the participant are considered a questioned cost. Questioned Costs: Question costs can not be determined as no testing was performed. Auditor’s recommendation: We recommend the Organization establish controls going forward that in the event a grant is closed access to necessary audit documentation is maintained until the audit is performed or any longer period required by law.View of Responsible Officials and Planned Corrective Actions: The grant closed during the COVID-19 pandemic while the organization was essentially shutdown. Management has since developed a control procedure to ensure that data that must be preserved is captured, particularly at the end of grant program to be able to accurately report the efficacy of the grant funding.

Criteria and Condition: Eligibility for individuals to participate in and receive benefits from the program should be documented and retained in the individual’s file.Context: Tests of compliance related to eligibility for individuals could not be performed. The grant has closed and client has stated they no longer have access to the software where eligibility was determined. Cause: Controls were not followed to make sure appropriate documentation was completed and retained in participant files. Effect: Benefits received by the participant are considered a questioned cost. Questioned Costs: Question costs can not be determined as no testing was performed. Auditor’s recommendation: We recommend the Organization establish controls going forward that in the event a grant is closed access to necessary audit documentation is maintained until the audit is performed or any longer period required by law.View of Responsible Officials and Planned Corrective Actions: The grant closed during the COVID-19 pandemic while the organization was essentially shutdown. Management has since developed a control procedure to ensure that data that must be preserved is captured, particularly at the end of grant program to be able to accurately report the efficacy of the grant funding.