2023-001: EMPLOYMENT VERIFICATION--VOCA
Condition and Criteria: Employees must be verified for authorization to work within the United States through the U.S. Department of Homeland Security, as required by the Office for Victims of Crime (OVC) (VOCA grants).
Cause: There is not an adequate document retention policy and procedure to ensure completion and retention of employment verification forms.
Effect: Employee files cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As this verification deals with performance metrics, there are no questioned costs identified.
Context: Testing was completed on a sample of employees for employment procedures and documentation. The Employment Verification form for one employee from a sample of ten, was missing from the employee’s files.
Identification of Repeat Findings: This finding is not a repeat finding.
Recommendation: Internal controls and procedures should be established and documentation maintained to support all employee verification for employment.
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported.
• Implement a standardized checklist for employment documentation.
• Educate HR staff on audit best practices, emphasizing complete and accurate employee files.
• Schedule quarterly reviews to ensure compliance with documentation requirements.
2023-002: DOCUMENTATION OF APPROVALS--VOCA
Condition and Criteria: Employee pay rates must be approved by the direct supervisor and management.
Cause: There is not an adequate internal control system to ensure that documented approval of an employee pay rate by both the supervisor and management was received.
Effect: Grant claims could erroneously claim unallowed costs, due to the lack of documented approval. As this is a documentation of approval issue, there are no questioned costs identified.
Context: Testing was conducted on a sample of employees for employment procedures and documentation. One employee from the ten tested did not contain an approved pay rate in the employee’s file.
Identification of Repeat Findings: This finding is not a repeat finding.
Recommendation: Internal controls and procedures should be established and documentation maintained to support all employee pay rate approvals.
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported.
• Develop a written procedure to support all employee pay rate approvals to be signed by employee, supervisor (if applicable), Director, and CEO.
• Conduct training sessions to ensure approval procedure is followed and proper documentation obtained.
• Implement a digital tracking system for file management of approval documents.
2023-003: REPORTING--VOCA
Condition and Criteria: Performance reports must be submitted monthly detailing the progress of performance based on metrics identified by the Office of Victims of Crime (OVC) (VOCA grants). The metrics are detailed in the individual grant agreement. These metrics relate to the number of people served through the program and other non-financial objectives. Reporting for these metrics were not completed accurately.
Cause: There is not adequate internal control system to compare and maintain source data established to ensure source data mirrors metrics reported.
Effect: Performance reports cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As these reports deal with performance metrics, there are no questioned costs identified.
Context: Testing was conducted on two out of twelve reports submitted for the calendar year for the above VOCA grant. 50% of the reports tested had deviations between the source documents and the submitted report metrics for the reporting period. Metrics were under and over reported as compared to source data.
Identification of Repeat Findings: This finding is a repeat finding from the 2022 audit. Finding number was 2022-002.
Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting.
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported.
• Utilize & document consistent process and tools (Client Track database) for effective tracking and reporting for all program reports.
• Establish a routine for random and planned audits to verify reporting accuracy.
• Provide training on proper reporting procedures, best audit practices, and data entry accuracy.
Views of Responsible Officials and Planned Corrective Actions: (Continued)
Tracking and Documentation:
• All program reports will be organized by grant name, month, and year with program report and source document with two signatures to confirm the process (manager and Department Director).
• All staff will sign off on training topics, with documentation saved in their personnel folder.
• Random internal audits will be conducted bi-weekly throughout the year to ensure compliance.
Condition and Criteria: Performance reports must be submitted monthly or quarterly detailing the progress of performance based on metrics identified by the Indiana Department of Health (IDOH). The metrics are detailed in the individual grant agreement. These metrics relate to the number of people served through the program and other non-financial objectives. Reporting for these metrics were not completed accurately.
Cause: There is not an adequate internal control system to compare and maintain source data established to ensure source data mirrors metrics reported.
Effect: Performance reports cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As these reports deal with performance metrics, there are no questioned costs identified.
Context: Testing was conducted on three performance reports out of sixteen reports submitted for the calendar year for the above RPE grant. 100% of the reports tested had deviations between the source documents and the submitted report metrics for the reporting period. Metrics were under and over reported as compared to source data.
Identification of Repeat Findings: This finding is not a repeat finding as RPE was not tested in 2022.
Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting.
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported.
• Utilize & document consistent process and tools (Client Track database) for effective tracking and reporting for all program reports.
• Establish a routine for random and planned audits to verify reporting accuracy.
• Provide training on proper reporting procedures, best audit practices, and data entry accuracy.
Tracking and Documentation:
• All program reports will be organized by grant name, month, and year with program report and source document with two signatures to confirm the process (manager and Department Director).
• All staff will sign off on training topics, with documentation saved in their personnel folder.
• Random internal audits will be conducted bi-weekly throughout the year to ensure compliance.
2023-001: EMPLOYMENT VERIFICATION--VOCA
Condition and Criteria: Employees must be verified for authorization to work within the United States through the U.S. Department of Homeland Security, as required by the Office for Victims of Crime (OVC) (VOCA grants).
Cause: There is not an adequate document retention policy and procedure to ensure completion and retention of employment verification forms.
Effect: Employee files cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As this verification deals with performance metrics, there are no questioned costs identified.
Context: Testing was completed on a sample of employees for employment procedures and documentation. The Employment Verification form for one employee from a sample of ten, was missing from the employee’s files.
Identification of Repeat Findings: This finding is not a repeat finding.
Recommendation: Internal controls and procedures should be established and documentation maintained to support all employee verification for employment.
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported.
• Implement a standardized checklist for employment documentation.
• Educate HR staff on audit best practices, emphasizing complete and accurate employee files.
• Schedule quarterly reviews to ensure compliance with documentation requirements.
2023-002: DOCUMENTATION OF APPROVALS--VOCA
Condition and Criteria: Employee pay rates must be approved by the direct supervisor and management.
Cause: There is not an adequate internal control system to ensure that documented approval of an employee pay rate by both the supervisor and management was received.
Effect: Grant claims could erroneously claim unallowed costs, due to the lack of documented approval. As this is a documentation of approval issue, there are no questioned costs identified.
Context: Testing was conducted on a sample of employees for employment procedures and documentation. One employee from the ten tested did not contain an approved pay rate in the employee’s file.
Identification of Repeat Findings: This finding is not a repeat finding.
Recommendation: Internal controls and procedures should be established and documentation maintained to support all employee pay rate approvals.
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported.
• Develop a written procedure to support all employee pay rate approvals to be signed by employee, supervisor (if applicable), Director, and CEO.
• Conduct training sessions to ensure approval procedure is followed and proper documentation obtained.
• Implement a digital tracking system for file management of approval documents.
2023-003: REPORTING--VOCA
Condition and Criteria: Performance reports must be submitted monthly detailing the progress of performance based on metrics identified by the Office of Victims of Crime (OVC) (VOCA grants). The metrics are detailed in the individual grant agreement. These metrics relate to the number of people served through the program and other non-financial objectives. Reporting for these metrics were not completed accurately.
Cause: There is not adequate internal control system to compare and maintain source data established to ensure source data mirrors metrics reported.
Effect: Performance reports cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As these reports deal with performance metrics, there are no questioned costs identified.
Context: Testing was conducted on two out of twelve reports submitted for the calendar year for the above VOCA grant. 50% of the reports tested had deviations between the source documents and the submitted report metrics for the reporting period. Metrics were under and over reported as compared to source data.
Identification of Repeat Findings: This finding is a repeat finding from the 2022 audit. Finding number was 2022-002.
Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting.
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported.
• Utilize & document consistent process and tools (Client Track database) for effective tracking and reporting for all program reports.
• Establish a routine for random and planned audits to verify reporting accuracy.
• Provide training on proper reporting procedures, best audit practices, and data entry accuracy.
Views of Responsible Officials and Planned Corrective Actions: (Continued)
Tracking and Documentation:
• All program reports will be organized by grant name, month, and year with program report and source document with two signatures to confirm the process (manager and Department Director).
• All staff will sign off on training topics, with documentation saved in their personnel folder.
• Random internal audits will be conducted bi-weekly throughout the year to ensure compliance.
Condition and Criteria: Performance reports must be submitted monthly or quarterly detailing the progress of performance based on metrics identified by the Indiana Department of Health (IDOH). The metrics are detailed in the individual grant agreement. These metrics relate to the number of people served through the program and other non-financial objectives. Reporting for these metrics were not completed accurately.
Cause: There is not an adequate internal control system to compare and maintain source data established to ensure source data mirrors metrics reported.
Effect: Performance reports cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As these reports deal with performance metrics, there are no questioned costs identified.
Context: Testing was conducted on three performance reports out of sixteen reports submitted for the calendar year for the above RPE grant. 100% of the reports tested had deviations between the source documents and the submitted report metrics for the reporting period. Metrics were under and over reported as compared to source data.
Identification of Repeat Findings: This finding is not a repeat finding as RPE was not tested in 2022.
Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting.
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported.
• Utilize & document consistent process and tools (Client Track database) for effective tracking and reporting for all program reports.
• Establish a routine for random and planned audits to verify reporting accuracy.
• Provide training on proper reporting procedures, best audit practices, and data entry accuracy.
Tracking and Documentation:
• All program reports will be organized by grant name, month, and year with program report and source document with two signatures to confirm the process (manager and Department Director).
• All staff will sign off on training topics, with documentation saved in their personnel folder.
• Random internal audits will be conducted bi-weekly throughout the year to ensure compliance.