Audit 34201

FY End
2022-06-30
Total Expended
$79.84M
Findings
26
Programs
22
Year: 2022 Accepted: 2023-01-17
Auditor: Bdo USA LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
31271 2022-002 Significant Deficiency - E
31272 2022-002 Significant Deficiency - E
31273 2022-002 Significant Deficiency - E
31274 2022-002 Significant Deficiency - E
31275 2022-002 Significant Deficiency - E
31276 2022-001 Significant Deficiency - N
31277 2022-001 Significant Deficiency - N
31278 2022-001 Significant Deficiency - N
31279 2022-001 Significant Deficiency - N
31280 2022-001 Significant Deficiency - N
31281 2022-001 Significant Deficiency - N
31282 2022-001 Significant Deficiency - N
31283 2022-001 Significant Deficiency - N
607713 2022-002 Significant Deficiency - E
607714 2022-002 Significant Deficiency - E
607715 2022-002 Significant Deficiency - E
607716 2022-002 Significant Deficiency - E
607717 2022-002 Significant Deficiency - E
607718 2022-001 Significant Deficiency - N
607719 2022-001 Significant Deficiency - N
607720 2022-001 Significant Deficiency - N
607721 2022-001 Significant Deficiency - N
607722 2022-001 Significant Deficiency - N
607723 2022-001 Significant Deficiency - N
607724 2022-001 Significant Deficiency - N
607725 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $2.85M Yes 1
21.023 Emergency Rental Assistance Program $909,615 Yes 1
84.425 Education Stabilization Fund $522,982 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $406,990 - 0
14.239 Home Investment Partnerships Program $317,472 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $236,689 - 0
21.019 Coronavirus Relief Fund $187,229 - 0
14.218 Community Development Block Grants/entitlement Grants $157,494 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $124,604 - 0
93.958 Block Grants for Community Mental Health Services $101,001 - 0
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $88,208 - 0
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $87,757 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $84,511 Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $51,296 - 0
10.558 Child and Adult Care Food Program $44,240 - 0
14.231 Emergency Solutions Grant Program $40,000 Yes 1
97.024 Emergency Food and Shelter National Board Program $25,776 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $23,906 - 0
93.788 Opioid Str $12,491 - 0
93.597 Grants to States for Access and Visitation Programs $9,629 - 0
94.006 Americorps $8,502 - 0
93.568 Low-Income Home Energy Assistance $165 - 0

Contacts

Name Title Type
WM6XUFMBGLM3 Jennifer Nobiling Auditee
3609299703 Michaela Kay Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Food commodities consist of donated food; all other expenditures are cash expenditures. Such expenditures are recognized following the cost principles contained in Title 2 Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 50000. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 49219. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 225000. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 167969. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 157494. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 317472.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Food commodities consist of donated food; all other expenditures are cash expenditures. Such expenditures are recognized following the cost principles contained in Title 2 Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Volunteers of America Western Washington (the Organization) under programs of the federal government for the year ended June 30, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Food Distribution Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Food commodities consist of donated food; all other expenditures are cash expenditures. Such expenditures are recognized following the cost principles contained in Title 2 Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the schedule of expenditures of federal awards at the fair value of the food commodities received and disbursed. At June 30, 2022, the Organization had food commodities in inventory totaling $108,314 (all related to the Emergency Food Assistance Program), which is included with other current assets on the consolidated statements of financial position.

Finding Details

Food Distribution Cluster ? Assistance Listing No. 10.568, 10.569 Criteria: The Food Distribution Cluster requires individuals to self-certify that their income is below 400% of the Federal Poverty Guidelines, the household is in need of the food, and that the food is for home consumption. Condition: The Organization did not perform eligibility determinations for individual beneficiaries of the Food Distribution Cluster. These requirements were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements were reinstated during the year ended June 30, 2022. The Organization did not resume eligibility certifications when the requirements were reinstated. Context: This finding was determined through inquiry with management during the audit. During the COVID-19 pandemic, individual eligibility requirements for the Food Distribution Cluster were temporarily suspended. The Organization has a policy to require individuals to self-certify their eligibility in accordance with program requirements, however, the policy was suspended during the pandemic and was not reinstated, as required. Cause: There has been turnover in management personnel for the Food Distribution Cluster program and management did not know the requirements for individual eligibility certifications had been reinstated. Effect: There is a reasonable possibility that services were provided to individuals who were not eligible. The Organization does not have the documentation required by the contract regarding individual eligibility certifications. Questioned Costs: Unknown Recommendation: Formal policies and procedures should be implemented to ensure that certifications are performed, and documentation is maintained. Appropriate personnel should also have adequate training related to eligibility compliance requirements and changes in program requirements. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Food Distribution Cluster ? Assistance Listing No. 10.568, 10.569 Criteria: The Food Distribution Cluster requires individuals to self-certify that their income is below 400% of the Federal Poverty Guidelines, the household is in need of the food, and that the food is for home consumption. Condition: The Organization did not perform eligibility determinations for individual beneficiaries of the Food Distribution Cluster. These requirements were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements were reinstated during the year ended June 30, 2022. The Organization did not resume eligibility certifications when the requirements were reinstated. Context: This finding was determined through inquiry with management during the audit. During the COVID-19 pandemic, individual eligibility requirements for the Food Distribution Cluster were temporarily suspended. The Organization has a policy to require individuals to self-certify their eligibility in accordance with program requirements, however, the policy was suspended during the pandemic and was not reinstated, as required. Cause: There has been turnover in management personnel for the Food Distribution Cluster program and management did not know the requirements for individual eligibility certifications had been reinstated. Effect: There is a reasonable possibility that services were provided to individuals who were not eligible. The Organization does not have the documentation required by the contract regarding individual eligibility certifications. Questioned Costs: Unknown Recommendation: Formal policies and procedures should be implemented to ensure that certifications are performed, and documentation is maintained. Appropriate personnel should also have adequate training related to eligibility compliance requirements and changes in program requirements. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Food Distribution Cluster ? Assistance Listing No. 10.568, 10.569 Criteria: The Food Distribution Cluster requires individuals to self-certify that their income is below 400% of the Federal Poverty Guidelines, the household is in need of the food, and that the food is for home consumption. Condition: The Organization did not perform eligibility determinations for individual beneficiaries of the Food Distribution Cluster. These requirements were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements were reinstated during the year ended June 30, 2022. The Organization did not resume eligibility certifications when the requirements were reinstated. Context: This finding was determined through inquiry with management during the audit. During the COVID-19 pandemic, individual eligibility requirements for the Food Distribution Cluster were temporarily suspended. The Organization has a policy to require individuals to self-certify their eligibility in accordance with program requirements, however, the policy was suspended during the pandemic and was not reinstated, as required. Cause: There has been turnover in management personnel for the Food Distribution Cluster program and management did not know the requirements for individual eligibility certifications had been reinstated. Effect: There is a reasonable possibility that services were provided to individuals who were not eligible. The Organization does not have the documentation required by the contract regarding individual eligibility certifications. Questioned Costs: Unknown Recommendation: Formal policies and procedures should be implemented to ensure that certifications are performed, and documentation is maintained. Appropriate personnel should also have adequate training related to eligibility compliance requirements and changes in program requirements. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Food Distribution Cluster ? Assistance Listing No. 10.568, 10.569 Criteria: The Food Distribution Cluster requires individuals to self-certify that their income is below 400% of the Federal Poverty Guidelines, the household is in need of the food, and that the food is for home consumption. Condition: The Organization did not perform eligibility determinations for individual beneficiaries of the Food Distribution Cluster. These requirements were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements were reinstated during the year ended June 30, 2022. The Organization did not resume eligibility certifications when the requirements were reinstated. Context: This finding was determined through inquiry with management during the audit. During the COVID-19 pandemic, individual eligibility requirements for the Food Distribution Cluster were temporarily suspended. The Organization has a policy to require individuals to self-certify their eligibility in accordance with program requirements, however, the policy was suspended during the pandemic and was not reinstated, as required. Cause: There has been turnover in management personnel for the Food Distribution Cluster program and management did not know the requirements for individual eligibility certifications had been reinstated. Effect: There is a reasonable possibility that services were provided to individuals who were not eligible. The Organization does not have the documentation required by the contract regarding individual eligibility certifications. Questioned Costs: Unknown Recommendation: Formal policies and procedures should be implemented to ensure that certifications are performed, and documentation is maintained. Appropriate personnel should also have adequate training related to eligibility compliance requirements and changes in program requirements. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Food Distribution Cluster ? Assistance Listing No. 10.568, 10.569 Criteria: The Food Distribution Cluster requires individuals to self-certify that their income is below 400% of the Federal Poverty Guidelines, the household is in need of the food, and that the food is for home consumption. Condition: The Organization did not perform eligibility determinations for individual beneficiaries of the Food Distribution Cluster. These requirements were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements were reinstated during the year ended June 30, 2022. The Organization did not resume eligibility certifications when the requirements were reinstated. Context: This finding was determined through inquiry with management during the audit. During the COVID-19 pandemic, individual eligibility requirements for the Food Distribution Cluster were temporarily suspended. The Organization has a policy to require individuals to self-certify their eligibility in accordance with program requirements, however, the policy was suspended during the pandemic and was not reinstated, as required. Cause: There has been turnover in management personnel for the Food Distribution Cluster program and management did not know the requirements for individual eligibility certifications had been reinstated. Effect: There is a reasonable possibility that services were provided to individuals who were not eligible. The Organization does not have the documentation required by the contract regarding individual eligibility certifications. Questioned Costs: Unknown Recommendation: Formal policies and procedures should be implemented to ensure that certifications are performed, and documentation is maintained. Appropriate personnel should also have adequate training related to eligibility compliance requirements and changes in program requirements. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Food Distribution Cluster ? Assistance Listing No. 10.568, 10.569 Criteria: The Food Distribution Cluster requires individuals to self-certify that their income is below 400% of the Federal Poverty Guidelines, the household is in need of the food, and that the food is for home consumption. Condition: The Organization did not perform eligibility determinations for individual beneficiaries of the Food Distribution Cluster. These requirements were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements were reinstated during the year ended June 30, 2022. The Organization did not resume eligibility certifications when the requirements were reinstated. Context: This finding was determined through inquiry with management during the audit. During the COVID-19 pandemic, individual eligibility requirements for the Food Distribution Cluster were temporarily suspended. The Organization has a policy to require individuals to self-certify their eligibility in accordance with program requirements, however, the policy was suspended during the pandemic and was not reinstated, as required. Cause: There has been turnover in management personnel for the Food Distribution Cluster program and management did not know the requirements for individual eligibility certifications had been reinstated. Effect: There is a reasonable possibility that services were provided to individuals who were not eligible. The Organization does not have the documentation required by the contract regarding individual eligibility certifications. Questioned Costs: Unknown Recommendation: Formal policies and procedures should be implemented to ensure that certifications are performed, and documentation is maintained. Appropriate personnel should also have adequate training related to eligibility compliance requirements and changes in program requirements. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Food Distribution Cluster ? Assistance Listing No. 10.568, 10.569 Criteria: The Food Distribution Cluster requires individuals to self-certify that their income is below 400% of the Federal Poverty Guidelines, the household is in need of the food, and that the food is for home consumption. Condition: The Organization did not perform eligibility determinations for individual beneficiaries of the Food Distribution Cluster. These requirements were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements were reinstated during the year ended June 30, 2022. The Organization did not resume eligibility certifications when the requirements were reinstated. Context: This finding was determined through inquiry with management during the audit. During the COVID-19 pandemic, individual eligibility requirements for the Food Distribution Cluster were temporarily suspended. The Organization has a policy to require individuals to self-certify their eligibility in accordance with program requirements, however, the policy was suspended during the pandemic and was not reinstated, as required. Cause: There has been turnover in management personnel for the Food Distribution Cluster program and management did not know the requirements for individual eligibility certifications had been reinstated. Effect: There is a reasonable possibility that services were provided to individuals who were not eligible. The Organization does not have the documentation required by the contract regarding individual eligibility certifications. Questioned Costs: Unknown Recommendation: Formal policies and procedures should be implemented to ensure that certifications are performed, and documentation is maintained. Appropriate personnel should also have adequate training related to eligibility compliance requirements and changes in program requirements. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Food Distribution Cluster ? Assistance Listing No. 10.568, 10.569 Criteria: The Food Distribution Cluster requires individuals to self-certify that their income is below 400% of the Federal Poverty Guidelines, the household is in need of the food, and that the food is for home consumption. Condition: The Organization did not perform eligibility determinations for individual beneficiaries of the Food Distribution Cluster. These requirements were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements were reinstated during the year ended June 30, 2022. The Organization did not resume eligibility certifications when the requirements were reinstated. Context: This finding was determined through inquiry with management during the audit. During the COVID-19 pandemic, individual eligibility requirements for the Food Distribution Cluster were temporarily suspended. The Organization has a policy to require individuals to self-certify their eligibility in accordance with program requirements, however, the policy was suspended during the pandemic and was not reinstated, as required. Cause: There has been turnover in management personnel for the Food Distribution Cluster program and management did not know the requirements for individual eligibility certifications had been reinstated. Effect: There is a reasonable possibility that services were provided to individuals who were not eligible. The Organization does not have the documentation required by the contract regarding individual eligibility certifications. Questioned Costs: Unknown Recommendation: Formal policies and procedures should be implemented to ensure that certifications are performed, and documentation is maintained. Appropriate personnel should also have adequate training related to eligibility compliance requirements and changes in program requirements. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Food Distribution Cluster ? Assistance Listing No. 10.568, 10.569 Criteria: The Food Distribution Cluster requires individuals to self-certify that their income is below 400% of the Federal Poverty Guidelines, the household is in need of the food, and that the food is for home consumption. Condition: The Organization did not perform eligibility determinations for individual beneficiaries of the Food Distribution Cluster. These requirements were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements were reinstated during the year ended June 30, 2022. The Organization did not resume eligibility certifications when the requirements were reinstated. Context: This finding was determined through inquiry with management during the audit. During the COVID-19 pandemic, individual eligibility requirements for the Food Distribution Cluster were temporarily suspended. The Organization has a policy to require individuals to self-certify their eligibility in accordance with program requirements, however, the policy was suspended during the pandemic and was not reinstated, as required. Cause: There has been turnover in management personnel for the Food Distribution Cluster program and management did not know the requirements for individual eligibility certifications had been reinstated. Effect: There is a reasonable possibility that services were provided to individuals who were not eligible. The Organization does not have the documentation required by the contract regarding individual eligibility certifications. Questioned Costs: Unknown Recommendation: Formal policies and procedures should be implemented to ensure that certifications are performed, and documentation is maintained. Appropriate personnel should also have adequate training related to eligibility compliance requirements and changes in program requirements. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Food Distribution Cluster ? Assistance Listing No. 10.568, 10.569 Criteria: The Food Distribution Cluster requires individuals to self-certify that their income is below 400% of the Federal Poverty Guidelines, the household is in need of the food, and that the food is for home consumption. Condition: The Organization did not perform eligibility determinations for individual beneficiaries of the Food Distribution Cluster. These requirements were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements were reinstated during the year ended June 30, 2022. The Organization did not resume eligibility certifications when the requirements were reinstated. Context: This finding was determined through inquiry with management during the audit. During the COVID-19 pandemic, individual eligibility requirements for the Food Distribution Cluster were temporarily suspended. The Organization has a policy to require individuals to self-certify their eligibility in accordance with program requirements, however, the policy was suspended during the pandemic and was not reinstated, as required. Cause: There has been turnover in management personnel for the Food Distribution Cluster program and management did not know the requirements for individual eligibility certifications had been reinstated. Effect: There is a reasonable possibility that services were provided to individuals who were not eligible. The Organization does not have the documentation required by the contract regarding individual eligibility certifications. Questioned Costs: Unknown Recommendation: Formal policies and procedures should be implemented to ensure that certifications are performed, and documentation is maintained. Appropriate personnel should also have adequate training related to eligibility compliance requirements and changes in program requirements. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Emergency Rental Assistance Program ? Assistance Listing No. 21.023 and Emergency Solutions Grant ? Assistance Listing No. 14.231 Criteria: The Emergency Rental Assistance Program and Emergency Solutions Grant Program require that employees who work with children or vulnerable adults are required to undergo a background check prior to employment. The Organization?s personnel policies require that all employees undergo background checks prior to employment. Condition: The entity did not follow its personnel policies on performing background checks for all staff prior to their hire date. Context: For four (4) out of the 25 new hires tested, background checks were performed two weeks or more after their hire date. Cause: While the Organization has a policy in place that requires all employees undergo background checks prior to employment, the policy was not consistent followed and controls were not in place to either prevent or detect noncompliance with the policy. Effect: While background checks were not consistently performed prior to the hire date, the Organization subsequently performed background checks on all employees included in the sample for the audit. No issues were found in the subsequent background checks; however, it is reasonably possible that an employee could have been hired with past convictions that would have made them ineligible for employment. Questioned Costs: N/A Recommendation: We recommend that the Organization implement controls to ensure that all employees undergo a background check prior to their hire date in accordance with existing policies. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.