FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐003 Material Weakness in Internal Controls and Compliance over Reporting, Material
Noncompliance
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund
Assistance Listing Number(s): 21.019
Criteria: As per the grant agreement the Division is to submit three specific reports to the granting agency related to
the purchase of equipment, an annual inventory report, and a capital improvement request form.
Condition: During our testing it was determined that the Division did not prepare or submit the required reports as
required per the grant agreement.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Context or Perspective: The Division completed 0 of 3 required reports in the current year. As the Division utilized
funding to purchase equipment and vehicles and complete renovations, all three of the reports should have been
completed and submitted.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure
that the requirements are being met, and that reports are submitted on a timely basis.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐003 Material Weakness in Internal Controls and Compliance over Reporting, Material
Noncompliance
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund
Assistance Listing Number(s): 21.019
Criteria: As per the grant agreement the Division is to submit three specific reports to the granting agency related to
the purchase of equipment, an annual inventory report, and a capital improvement request form.
Condition: During our testing it was determined that the Division did not prepare or submit the required reports as
required per the grant agreement.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Context or Perspective: The Division completed 0 of 3 required reports in the current year. As the Division utilized
funding to purchase equipment and vehicles and complete renovations, all three of the reports should have been
completed and submitted.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure
that the requirements are being met, and that reports are submitted on a timely basis.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐003 Material Weakness in Internal Controls and Compliance over Reporting, Material
Noncompliance
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund
Assistance Listing Number(s): 21.019
Criteria: As per the grant agreement the Division is to submit three specific reports to the granting agency related to
the purchase of equipment, an annual inventory report, and a capital improvement request form.
Condition: During our testing it was determined that the Division did not prepare or submit the required reports as
required per the grant agreement.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Context or Perspective: The Division completed 0 of 3 required reports in the current year. As the Division utilized
funding to purchase equipment and vehicles and complete renovations, all three of the reports should have been
completed and submitted.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure
that the requirements are being met, and that reports are submitted on a timely basis.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐003 Material Weakness in Internal Controls and Compliance over Reporting, Material
Noncompliance
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund
Assistance Listing Number(s): 21.019
Criteria: As per the grant agreement the Division is to submit three specific reports to the granting agency related to
the purchase of equipment, an annual inventory report, and a capital improvement request form.
Condition: During our testing it was determined that the Division did not prepare or submit the required reports as
required per the grant agreement.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Context or Perspective: The Division completed 0 of 3 required reports in the current year. As the Division utilized
funding to purchase equipment and vehicles and complete renovations, all three of the reports should have been
completed and submitted.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure
that the requirements are being met, and that reports are submitted on a timely basis.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐003 Material Weakness in Internal Controls and Compliance over Reporting, Material
Noncompliance
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund
Assistance Listing Number(s): 21.019
Criteria: As per the grant agreement the Division is to submit three specific reports to the granting agency related to
the purchase of equipment, an annual inventory report, and a capital improvement request form.
Condition: During our testing it was determined that the Division did not prepare or submit the required reports as
required per the grant agreement.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Context or Perspective: The Division completed 0 of 3 required reports in the current year. As the Division utilized
funding to purchase equipment and vehicles and complete renovations, all three of the reports should have been
completed and submitted.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure
that the requirements are being met, and that reports are submitted on a timely basis.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐003 Material Weakness in Internal Controls and Compliance over Reporting, Material
Noncompliance
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund
Assistance Listing Number(s): 21.019
Criteria: As per the grant agreement the Division is to submit three specific reports to the granting agency related to
the purchase of equipment, an annual inventory report, and a capital improvement request form.
Condition: During our testing it was determined that the Division did not prepare or submit the required reports as
required per the grant agreement.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Context or Perspective: The Division completed 0 of 3 required reports in the current year. As the Division utilized
funding to purchase equipment and vehicles and complete renovations, all three of the reports should have been
completed and submitted.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure
that the requirements are being met, and that reports are submitted on a timely basis.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐002 Significant Deficiency in Internal Control over Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund and COVID‐19 Coronavirus State and Local Fiscal
Recovery Funds
Assistance Listing Number(s): 21.019 and 21.027
Criteria: As part of its compliance requirements management should submit complete and accurate reporting packages
or reports in accordance with agency requirements. Management should design controls to ensure appropriate
preparation and reviews of such reporting requirements.
Condition: As part of compliance and control over compliance testing for ALN 21.019 and ALN 21.027, we identified
that the Salvation Army did not retain documentation indicating that reports had been reviewed prior to submitting to
the granting agency(ies).
Cause: A control gap exists over the retention and review of the reports. The Division did not retain documentation to
support whether the report had been reviewed prior to submission.
Effect: The Division could have submitted a report that is incomplete or contains inaccurate information.
Questioned Costs: None.
Context or Perspective: For ALN 21.019 our population was two (2) reports of which we selected 100% for testing, all of
which did not have documentation evidencing review prior to submission to the grantor. For ALN 21.027 our population
was 2 instances for financial reports and 34 instances for performance reports, we selected 2 instances and 14
instances, respectively, for testing, none of which had documentation evidencing review prior to submission to the
grantor.
Recommendation: Division management should enhance their control procedures such that the appropriate individuals
are aware that review of reports should be documented with either electronic or manual signature prior to submission
to the granting agency(ies).
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐003 Material Weakness in Internal Controls and Compliance over Reporting, Material
Noncompliance
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund
Assistance Listing Number(s): 21.019
Criteria: As per the grant agreement the Division is to submit three specific reports to the granting agency related to
the purchase of equipment, an annual inventory report, and a capital improvement request form.
Condition: During our testing it was determined that the Division did not prepare or submit the required reports as
required per the grant agreement.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Context or Perspective: The Division completed 0 of 3 required reports in the current year. As the Division utilized
funding to purchase equipment and vehicles and complete renovations, all three of the reports should have been
completed and submitted.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure
that the requirements are being met, and that reports are submitted on a timely basis.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐003 Material Weakness in Internal Controls and Compliance over Reporting, Material
Noncompliance
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund
Assistance Listing Number(s): 21.019
Criteria: As per the grant agreement the Division is to submit three specific reports to the granting agency related to
the purchase of equipment, an annual inventory report, and a capital improvement request form.
Condition: During our testing it was determined that the Division did not prepare or submit the required reports as
required per the grant agreement.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Context or Perspective: The Division completed 0 of 3 required reports in the current year. As the Division utilized
funding to purchase equipment and vehicles and complete renovations, all three of the reports should have been
completed and submitted.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure
that the requirements are being met, and that reports are submitted on a timely basis.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐003 Material Weakness in Internal Controls and Compliance over Reporting, Material
Noncompliance
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund
Assistance Listing Number(s): 21.019
Criteria: As per the grant agreement the Division is to submit three specific reports to the granting agency related to
the purchase of equipment, an annual inventory report, and a capital improvement request form.
Condition: During our testing it was determined that the Division did not prepare or submit the required reports as
required per the grant agreement.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Context or Perspective: The Division completed 0 of 3 required reports in the current year. As the Division utilized
funding to purchase equipment and vehicles and complete renovations, all three of the reports should have been
completed and submitted.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure
that the requirements are being met, and that reports are submitted on a timely basis.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐003 Material Weakness in Internal Controls and Compliance over Reporting, Material
Noncompliance
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund
Assistance Listing Number(s): 21.019
Criteria: As per the grant agreement the Division is to submit three specific reports to the granting agency related to
the purchase of equipment, an annual inventory report, and a capital improvement request form.
Condition: During our testing it was determined that the Division did not prepare or submit the required reports as
required per the grant agreement.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Context or Perspective: The Division completed 0 of 3 required reports in the current year. As the Division utilized
funding to purchase equipment and vehicles and complete renovations, all three of the reports should have been
completed and submitted.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure
that the requirements are being met, and that reports are submitted on a timely basis.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐003 Material Weakness in Internal Controls and Compliance over Reporting, Material
Noncompliance
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund
Assistance Listing Number(s): 21.019
Criteria: As per the grant agreement the Division is to submit three specific reports to the granting agency related to
the purchase of equipment, an annual inventory report, and a capital improvement request form.
Condition: During our testing it was determined that the Division did not prepare or submit the required reports as
required per the grant agreement.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Context or Perspective: The Division completed 0 of 3 required reports in the current year. As the Division utilized
funding to purchase equipment and vehicles and complete renovations, all three of the reports should have been
completed and submitted.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure
that the requirements are being met, and that reports are submitted on a timely basis.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐003 Material Weakness in Internal Controls and Compliance over Reporting, Material
Noncompliance
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus Relief Fund
Assistance Listing Number(s): 21.019
Criteria: As per the grant agreement the Division is to submit three specific reports to the granting agency related to
the purchase of equipment, an annual inventory report, and a capital improvement request form.
Condition: During our testing it was determined that the Division did not prepare or submit the required reports as
required per the grant agreement.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Context or Perspective: The Division completed 0 of 3 required reports in the current year. As the Division utilized
funding to purchase equipment and vehicles and complete renovations, all three of the reports should have been
completed and submitted.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure
that the requirements are being met, and that reports are submitted on a timely basis.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐004 Significant Deficiency in Internal Controls and Compliance over Activities Allowed
and Unallowed and Allowable Cost Principles
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: Costs submitted to the grantor should be accurate representations of expenditures incurred in responding to
the public health emergency with respect to COVID‐19 or its negative economic impacts.
Condition: During our testing it was determined that one location of the Division requested reimbursement for costs of
$52.04 (overstatement) and $82.40 (understatement) that were miscalculated due to a clerical error and therefore
should not have been requested for reimbursement.
Cause: One location of the Division had a clerical error in the workbook used to allocate payroll costs to grants, which
resulted in certain payroll costs calculating incorrectly and the Division submitting an incorrect amount for
reimbursement.
Effect: Insufficient reviews can lead to clerical errors that result in unallowable costs charged to the grant and
recognition of incorrect funding amounts.
Questioned Costs: $82.40 (understatement) and $52.04 (overstatement). Likely questioned costs in excess of $25,000.
Context or Perspective: We identified four (4) instances out of our total of sixty (60) selections which overstated the
Schedule for the year ended September 30, 2022; and two (2) instances of our total of sixty (60) selections which
understated the Schedule for the year ended September 30, 2022. These costs were related to allocation of fringe
benefits that had been inaccurately calculated.
Recommendation: The Division should enhance internal controls when reviewing internally generated reports,
specifically over report parameters and clerical accuracy to ensure accurate reimbursement requests from grantors.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.