2024-001: Filing of Federal Reports SF-425 and OPR
Federal Departments: Department of Health and Human Services
Assistance Listing #: 93.612
Compliance and Internal Controls Significant Deficiency
Category of Finding – Reporting
Criteria – IPTF is required to submit Federal Financial Reports (SF-425) and Ongoing Progress Reports (OPR) semi-annually within 30 days of period end.
Condition – The September 30, 2023 SF-425 and OPR reports were filed on November 8, 2023 and November 17, 2023, outside the 30 day filing requirement.
Cause – IPTF faced turnover and transitioned responsibility of the individual submitting the SF-425 during the year. The deadline for the OPR report was overlooked.
Effect – Failure to submit reports within the required period may result in IPTF’s status to be delinquent and not be able to draw down funds on the award.
Recommendation – We recommend that management implement a formal process that clearly defines who is responsible for preparing and a separate individual responsible for reviewing these report, and make sure they are aware of the filing requirements to ensure that federal reports are prepared, reviewed, and submitted timely. Having two individuals responsible for this process will help mitigate the risk of missing a filing deadline due to turnover.
Auditee’s comments and response – IPTF has hired and assigned an experienced individual to assist with all filing requirements within the organization in managing federal grants who will ensure the accounting records are prepared accurately and to ensure that these required reports are submitted on time.
Responsible party for corrective action – Sharon Day, Executive Director
Repeat finding – 2023-003
2024-001: Filing of Federal Reports SF-425 and OPR
Federal Departments: Department of Health and Human Services
Assistance Listing #: 93.612
Compliance and Internal Controls Significant Deficiency
Category of Finding – Reporting
Criteria – IPTF is required to submit Federal Financial Reports (SF-425) and Ongoing Progress Reports (OPR) semi-annually within 30 days of period end.
Condition – The September 30, 2023 SF-425 and OPR reports were filed on November 8, 2023 and November 17, 2023, outside the 30 day filing requirement.
Cause – IPTF faced turnover and transitioned responsibility of the individual submitting the SF-425 during the year. The deadline for the OPR report was overlooked.
Effect – Failure to submit reports within the required period may result in IPTF’s status to be delinquent and not be able to draw down funds on the award.
Recommendation – We recommend that management implement a formal process that clearly defines who is responsible for preparing and a separate individual responsible for reviewing these report, and make sure they are aware of the filing requirements to ensure that federal reports are prepared, reviewed, and submitted timely. Having two individuals responsible for this process will help mitigate the risk of missing a filing deadline due to turnover.
Auditee’s comments and response – IPTF has hired and assigned an experienced individual to assist with all filing requirements within the organization in managing federal grants who will ensure the accounting records are prepared accurately and to ensure that these required reports are submitted on time.
Responsible party for corrective action – Sharon Day, Executive Director
Repeat finding – 2023-003
2024-002: Payroll Timecard Approval
Federal Departments: Department of Health and Human Services
Assistance Listing #: 93.612 and 93.959
Compliance and Internal Controls Significant Deficiency
Category of Finding – Allowable Costs/ Cost Principles
Criteria – 2 CFR § 200.430 requires that compensation for individual employees be reasonable for the services rendered, be consistently applied to both federal and non-federal activities, follows all of the Organizations written policies, and is adequately documented. Adequately documented as defined by the standard requires the charges must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition – During testing, we noticed multiple timecards for the Executive Director were not approved by the responsible individual so the required supervisors’ review of the timecard for accurate hours and allocations did not occur and was not documented.
Cause – Controls in place did not operate as designed so hours charged to the grant were not properly reviewed for accuracy by responsible individuals.
Effect – Salaries or wages may be overcharged or undercharged to grant if program allocation is not documented. If the granting agency ever questioned costs, IPTF may not be able to prove that all the funds requested for reimbursement from the agency were for activities allowed under the grant.
Context – A nonstatistical sample of 28 payroll transactions were selected for testing. Timecard approval was performed by an unauthorized individual for 7 transactions.
Recommendation – We recommend the management implement and enforce a review process to ensure all timecards are reviewed by the responsible individual or responsible individuals in a timely manner.
Auditee’s comments and response – IPTF has hired and assigned an experienced individual within the organization who has the responsibility of reviewing and approving the Executive Director's timecard prior to processing.
Responsible party for corrective action: Sharon Day, Executive Director
Repeat finding – 2023-005
2024-002: Payroll Timecard Approval
Federal Departments: Department of Health and Human Services
Assistance Listing #: 93.612 and 93.959
Compliance and Internal Controls Significant Deficiency
Category of Finding – Allowable Costs/ Cost Principles
Criteria – 2 CFR § 200.430 requires that compensation for individual employees be reasonable for the services rendered, be consistently applied to both federal and non-federal activities, follows all of the Organizations written policies, and is adequately documented. Adequately documented as defined by the standard requires the charges must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition – During testing, we noticed multiple timecards for the Executive Director were not approved by the responsible individual so the required supervisors’ review of the timecard for accurate hours and allocations did not occur and was not documented.
Cause – Controls in place did not operate as designed so hours charged to the grant were not properly reviewed for accuracy by responsible individuals.
Effect – Salaries or wages may be overcharged or undercharged to grant if program allocation is not documented. If the granting agency ever questioned costs, IPTF may not be able to prove that all the funds requested for reimbursement from the agency were for activities allowed under the grant.
Context – A nonstatistical sample of 28 payroll transactions were selected for testing. Timecard approval was performed by an unauthorized individual for 7 transactions.
Recommendation – We recommend the management implement and enforce a review process to ensure all timecards are reviewed by the responsible individual or responsible individuals in a timely manner.
Auditee’s comments and response – IPTF has hired and assigned an experienced individual within the organization who has the responsibility of reviewing and approving the Executive Director's timecard prior to processing.
Responsible party for corrective action: Sharon Day, Executive Director
Repeat finding – 2023-005
2024-002: Payroll Timecard Approval
Federal Departments: Department of Health and Human Services
Assistance Listing #: 93.612 and 93.959
Compliance and Internal Controls Significant Deficiency
Category of Finding – Allowable Costs/ Cost Principles
Criteria – 2 CFR § 200.430 requires that compensation for individual employees be reasonable for the services rendered, be consistently applied to both federal and non-federal activities, follows all of the Organizations written policies, and is adequately documented. Adequately documented as defined by the standard requires the charges must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition – During testing, we noticed multiple timecards for the Executive Director were not approved by the responsible individual so the required supervisors’ review of the timecard for accurate hours and allocations did not occur and was not documented.
Cause – Controls in place did not operate as designed so hours charged to the grant were not properly reviewed for accuracy by responsible individuals.
Effect – Salaries or wages may be overcharged or undercharged to grant if program allocation is not documented. If the granting agency ever questioned costs, IPTF may not be able to prove that all the funds requested for reimbursement from the agency were for activities allowed under the grant.
Context – A nonstatistical sample of 28 payroll transactions were selected for testing. Timecard approval was performed by an unauthorized individual for 7 transactions.
Recommendation – We recommend the management implement and enforce a review process to ensure all timecards are reviewed by the responsible individual or responsible individuals in a timely manner.
Auditee’s comments and response – IPTF has hired and assigned an experienced individual within the organization who has the responsibility of reviewing and approving the Executive Director's timecard prior to processing.
Responsible party for corrective action: Sharon Day, Executive Director
Repeat finding – 2023-005
2024-002: Payroll Timecard Approval
Federal Departments: Department of Health and Human Services
Assistance Listing #: 93.612 and 93.959
Compliance and Internal Controls Significant Deficiency
Category of Finding – Allowable Costs/ Cost Principles
Criteria – 2 CFR § 200.430 requires that compensation for individual employees be reasonable for the services rendered, be consistently applied to both federal and non-federal activities, follows all of the Organizations written policies, and is adequately documented. Adequately documented as defined by the standard requires the charges must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition – During testing, we noticed multiple timecards for the Executive Director were not approved by the responsible individual so the required supervisors’ review of the timecard for accurate hours and allocations did not occur and was not documented.
Cause – Controls in place did not operate as designed so hours charged to the grant were not properly reviewed for accuracy by responsible individuals.
Effect – Salaries or wages may be overcharged or undercharged to grant if program allocation is not documented. If the granting agency ever questioned costs, IPTF may not be able to prove that all the funds requested for reimbursement from the agency were for activities allowed under the grant.
Context – A nonstatistical sample of 28 payroll transactions were selected for testing. Timecard approval was performed by an unauthorized individual for 7 transactions.
Recommendation – We recommend the management implement and enforce a review process to ensure all timecards are reviewed by the responsible individual or responsible individuals in a timely manner.
Auditee’s comments and response – IPTF has hired and assigned an experienced individual within the organization who has the responsibility of reviewing and approving the Executive Director's timecard prior to processing.
Responsible party for corrective action: Sharon Day, Executive Director
Repeat finding – 2023-005
2024-001: Filing of Federal Reports SF-425 and OPR
Federal Departments: Department of Health and Human Services
Assistance Listing #: 93.612
Compliance and Internal Controls Significant Deficiency
Category of Finding – Reporting
Criteria – IPTF is required to submit Federal Financial Reports (SF-425) and Ongoing Progress Reports (OPR) semi-annually within 30 days of period end.
Condition – The September 30, 2023 SF-425 and OPR reports were filed on November 8, 2023 and November 17, 2023, outside the 30 day filing requirement.
Cause – IPTF faced turnover and transitioned responsibility of the individual submitting the SF-425 during the year. The deadline for the OPR report was overlooked.
Effect – Failure to submit reports within the required period may result in IPTF’s status to be delinquent and not be able to draw down funds on the award.
Recommendation – We recommend that management implement a formal process that clearly defines who is responsible for preparing and a separate individual responsible for reviewing these report, and make sure they are aware of the filing requirements to ensure that federal reports are prepared, reviewed, and submitted timely. Having two individuals responsible for this process will help mitigate the risk of missing a filing deadline due to turnover.
Auditee’s comments and response – IPTF has hired and assigned an experienced individual to assist with all filing requirements within the organization in managing federal grants who will ensure the accounting records are prepared accurately and to ensure that these required reports are submitted on time.
Responsible party for corrective action – Sharon Day, Executive Director
Repeat finding – 2023-003
2024-001: Filing of Federal Reports SF-425 and OPR
Federal Departments: Department of Health and Human Services
Assistance Listing #: 93.612
Compliance and Internal Controls Significant Deficiency
Category of Finding – Reporting
Criteria – IPTF is required to submit Federal Financial Reports (SF-425) and Ongoing Progress Reports (OPR) semi-annually within 30 days of period end.
Condition – The September 30, 2023 SF-425 and OPR reports were filed on November 8, 2023 and November 17, 2023, outside the 30 day filing requirement.
Cause – IPTF faced turnover and transitioned responsibility of the individual submitting the SF-425 during the year. The deadline for the OPR report was overlooked.
Effect – Failure to submit reports within the required period may result in IPTF’s status to be delinquent and not be able to draw down funds on the award.
Recommendation – We recommend that management implement a formal process that clearly defines who is responsible for preparing and a separate individual responsible for reviewing these report, and make sure they are aware of the filing requirements to ensure that federal reports are prepared, reviewed, and submitted timely. Having two individuals responsible for this process will help mitigate the risk of missing a filing deadline due to turnover.
Auditee’s comments and response – IPTF has hired and assigned an experienced individual to assist with all filing requirements within the organization in managing federal grants who will ensure the accounting records are prepared accurately and to ensure that these required reports are submitted on time.
Responsible party for corrective action – Sharon Day, Executive Director
Repeat finding – 2023-003
2024-002: Payroll Timecard Approval
Federal Departments: Department of Health and Human Services
Assistance Listing #: 93.612 and 93.959
Compliance and Internal Controls Significant Deficiency
Category of Finding – Allowable Costs/ Cost Principles
Criteria – 2 CFR § 200.430 requires that compensation for individual employees be reasonable for the services rendered, be consistently applied to both federal and non-federal activities, follows all of the Organizations written policies, and is adequately documented. Adequately documented as defined by the standard requires the charges must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition – During testing, we noticed multiple timecards for the Executive Director were not approved by the responsible individual so the required supervisors’ review of the timecard for accurate hours and allocations did not occur and was not documented.
Cause – Controls in place did not operate as designed so hours charged to the grant were not properly reviewed for accuracy by responsible individuals.
Effect – Salaries or wages may be overcharged or undercharged to grant if program allocation is not documented. If the granting agency ever questioned costs, IPTF may not be able to prove that all the funds requested for reimbursement from the agency were for activities allowed under the grant.
Context – A nonstatistical sample of 28 payroll transactions were selected for testing. Timecard approval was performed by an unauthorized individual for 7 transactions.
Recommendation – We recommend the management implement and enforce a review process to ensure all timecards are reviewed by the responsible individual or responsible individuals in a timely manner.
Auditee’s comments and response – IPTF has hired and assigned an experienced individual within the organization who has the responsibility of reviewing and approving the Executive Director's timecard prior to processing.
Responsible party for corrective action: Sharon Day, Executive Director
Repeat finding – 2023-005
2024-002: Payroll Timecard Approval
Federal Departments: Department of Health and Human Services
Assistance Listing #: 93.612 and 93.959
Compliance and Internal Controls Significant Deficiency
Category of Finding – Allowable Costs/ Cost Principles
Criteria – 2 CFR § 200.430 requires that compensation for individual employees be reasonable for the services rendered, be consistently applied to both federal and non-federal activities, follows all of the Organizations written policies, and is adequately documented. Adequately documented as defined by the standard requires the charges must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition – During testing, we noticed multiple timecards for the Executive Director were not approved by the responsible individual so the required supervisors’ review of the timecard for accurate hours and allocations did not occur and was not documented.
Cause – Controls in place did not operate as designed so hours charged to the grant were not properly reviewed for accuracy by responsible individuals.
Effect – Salaries or wages may be overcharged or undercharged to grant if program allocation is not documented. If the granting agency ever questioned costs, IPTF may not be able to prove that all the funds requested for reimbursement from the agency were for activities allowed under the grant.
Context – A nonstatistical sample of 28 payroll transactions were selected for testing. Timecard approval was performed by an unauthorized individual for 7 transactions.
Recommendation – We recommend the management implement and enforce a review process to ensure all timecards are reviewed by the responsible individual or responsible individuals in a timely manner.
Auditee’s comments and response – IPTF has hired and assigned an experienced individual within the organization who has the responsibility of reviewing and approving the Executive Director's timecard prior to processing.
Responsible party for corrective action: Sharon Day, Executive Director
Repeat finding – 2023-005
2024-002: Payroll Timecard Approval
Federal Departments: Department of Health and Human Services
Assistance Listing #: 93.612 and 93.959
Compliance and Internal Controls Significant Deficiency
Category of Finding – Allowable Costs/ Cost Principles
Criteria – 2 CFR § 200.430 requires that compensation for individual employees be reasonable for the services rendered, be consistently applied to both federal and non-federal activities, follows all of the Organizations written policies, and is adequately documented. Adequately documented as defined by the standard requires the charges must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition – During testing, we noticed multiple timecards for the Executive Director were not approved by the responsible individual so the required supervisors’ review of the timecard for accurate hours and allocations did not occur and was not documented.
Cause – Controls in place did not operate as designed so hours charged to the grant were not properly reviewed for accuracy by responsible individuals.
Effect – Salaries or wages may be overcharged or undercharged to grant if program allocation is not documented. If the granting agency ever questioned costs, IPTF may not be able to prove that all the funds requested for reimbursement from the agency were for activities allowed under the grant.
Context – A nonstatistical sample of 28 payroll transactions were selected for testing. Timecard approval was performed by an unauthorized individual for 7 transactions.
Recommendation – We recommend the management implement and enforce a review process to ensure all timecards are reviewed by the responsible individual or responsible individuals in a timely manner.
Auditee’s comments and response – IPTF has hired and assigned an experienced individual within the organization who has the responsibility of reviewing and approving the Executive Director's timecard prior to processing.
Responsible party for corrective action: Sharon Day, Executive Director
Repeat finding – 2023-005
2024-002: Payroll Timecard Approval
Federal Departments: Department of Health and Human Services
Assistance Listing #: 93.612 and 93.959
Compliance and Internal Controls Significant Deficiency
Category of Finding – Allowable Costs/ Cost Principles
Criteria – 2 CFR § 200.430 requires that compensation for individual employees be reasonable for the services rendered, be consistently applied to both federal and non-federal activities, follows all of the Organizations written policies, and is adequately documented. Adequately documented as defined by the standard requires the charges must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.
Condition – During testing, we noticed multiple timecards for the Executive Director were not approved by the responsible individual so the required supervisors’ review of the timecard for accurate hours and allocations did not occur and was not documented.
Cause – Controls in place did not operate as designed so hours charged to the grant were not properly reviewed for accuracy by responsible individuals.
Effect – Salaries or wages may be overcharged or undercharged to grant if program allocation is not documented. If the granting agency ever questioned costs, IPTF may not be able to prove that all the funds requested for reimbursement from the agency were for activities allowed under the grant.
Context – A nonstatistical sample of 28 payroll transactions were selected for testing. Timecard approval was performed by an unauthorized individual for 7 transactions.
Recommendation – We recommend the management implement and enforce a review process to ensure all timecards are reviewed by the responsible individual or responsible individuals in a timely manner.
Auditee’s comments and response – IPTF has hired and assigned an experienced individual within the organization who has the responsibility of reviewing and approving the Executive Director's timecard prior to processing.
Responsible party for corrective action: Sharon Day, Executive Director
Repeat finding – 2023-005