Condition: For one payroll period during the SCSEP grant year-end June 30, 2024, a portion of the in-kind supervisor wages used to meet the required 10 percent match was imported incorrectly to the general ledger, resulting in some supervisor in-kind wages being overstated and others being understated. We also noted 2 other instances where in-kind supervisor hours recorded, did not agree to the supporting documentation.
Criteria: Under the compliance requirements listed out in the OMB Compliance Supplement for the Senior Community Service Employment Program (SCSEP), a grantee must contribute a matching, in cash or in-kind, of not less than 10 percent of the total cost of the project.
Cause: Current internal control procedures over review and posting of in-kind supervisor wages are not properly functioning to detect and correct input errors in the manual posting of in-kind wages each pay-period.
Effect: Errors in the recording of in-kind wages could result in the Organization improperly reporting in-kind hours to the funders.
Context: Out of a test of 25 in-kind charges, for 5 of the charges impacted, the support did not agree to the in-kind wages posted. The errors were generally isolated to one pay-period during the grant year ended June 30, 2024. A statistical sample was not used.
Recommendation: We recommend that management review internal control procedures over the tracking and posting of in-kind wages and implement some additional reviews and checks of the input of data such as a dual entry system, validation rules or regular audits of the manually entered data.
Condition: For one payroll period during the SCSEP grant year-end June 30, 2024, a portion of the in-kind supervisor wages used to meet the required 10 percent match was imported incorrectly to the general ledger, resulting in some supervisor in-kind wages being overstated and others being understated. We also noted 2 other instances where in-kind supervisor hours recorded, did not agree to the supporting documentation.
Criteria: Under the compliance requirements listed out in the OMB Compliance Supplement for the Senior Community Service Employment Program (SCSEP), a grantee must contribute a matching, in cash or in-kind, of not less than 10 percent of the total cost of the project.
Cause: Current internal control procedures over review and posting of in-kind supervisor wages are not properly functioning to detect and correct input errors in the manual posting of in-kind wages each pay-period.
Effect: Errors in the recording of in-kind wages could result in the Organization improperly reporting in-kind hours to the funders.
Context: Out of a test of 25 in-kind charges, for 5 of the charges impacted, the support did not agree to the in-kind wages posted. The errors were generally isolated to one pay-period during the grant year ended June 30, 2024. A statistical sample was not used.
Recommendation: We recommend that management review internal control procedures over the tracking and posting of in-kind wages and implement some additional reviews and checks of the input of data such as a dual entry system, validation rules or regular audits of the manually entered data.
Condition: For one payroll period during the SCSEP grant year-end June 30, 2024, a portion of the in-kind supervisor wages used to meet the required 10 percent match was imported incorrectly to the general ledger, resulting in some supervisor in-kind wages being overstated and others being understated. We also noted 2 other instances where in-kind supervisor hours recorded, did not agree to the supporting documentation.
Criteria: Under the compliance requirements listed out in the OMB Compliance Supplement for the Senior Community Service Employment Program (SCSEP), a grantee must contribute a matching, in cash or in-kind, of not less than 10 percent of the total cost of the project.
Cause: Current internal control procedures over review and posting of in-kind supervisor wages are not properly functioning to detect and correct input errors in the manual posting of in-kind wages each pay-period.
Effect: Errors in the recording of in-kind wages could result in the Organization improperly reporting in-kind hours to the funders.
Context: Out of a test of 25 in-kind charges, for 5 of the charges impacted, the support did not agree to the in-kind wages posted. The errors were generally isolated to one pay-period during the grant year ended June 30, 2024. A statistical sample was not used.
Recommendation: We recommend that management review internal control procedures over the tracking and posting of in-kind wages and implement some additional reviews and checks of the input of data such as a dual entry system, validation rules or regular audits of the manually entered data.
Condition: For one payroll period during the SCSEP grant year-end June 30, 2024, a portion of the in-kind supervisor wages used to meet the required 10 percent match was imported incorrectly to the general ledger, resulting in some supervisor in-kind wages being overstated and others being understated. We also noted 2 other instances where in-kind supervisor hours recorded, did not agree to the supporting documentation.
Criteria: Under the compliance requirements listed out in the OMB Compliance Supplement for the Senior Community Service Employment Program (SCSEP), a grantee must contribute a matching, in cash or in-kind, of not less than 10 percent of the total cost of the project.
Cause: Current internal control procedures over review and posting of in-kind supervisor wages are not properly functioning to detect and correct input errors in the manual posting of in-kind wages each pay-period.
Effect: Errors in the recording of in-kind wages could result in the Organization improperly reporting in-kind hours to the funders.
Context: Out of a test of 25 in-kind charges, for 5 of the charges impacted, the support did not agree to the in-kind wages posted. The errors were generally isolated to one pay-period during the grant year ended June 30, 2024. A statistical sample was not used.
Recommendation: We recommend that management review internal control procedures over the tracking and posting of in-kind wages and implement some additional reviews and checks of the input of data such as a dual entry system, validation rules or regular audits of the manually entered data.
Condition: For one payroll period during the SCSEP grant year-end June 30, 2024, a portion of the in-kind supervisor wages used to meet the required 10 percent match was imported incorrectly to the general ledger, resulting in some supervisor in-kind wages being overstated and others being understated. We also noted 2 other instances where in-kind supervisor hours recorded, did not agree to the supporting documentation.
Criteria: Under the compliance requirements listed out in the OMB Compliance Supplement for the Senior Community Service Employment Program (SCSEP), a grantee must contribute a matching, in cash or in-kind, of not less than 10 percent of the total cost of the project.
Cause: Current internal control procedures over review and posting of in-kind supervisor wages are not properly functioning to detect and correct input errors in the manual posting of in-kind wages each pay-period.
Effect: Errors in the recording of in-kind wages could result in the Organization improperly reporting in-kind hours to the funders.
Context: Out of a test of 25 in-kind charges, for 5 of the charges impacted, the support did not agree to the in-kind wages posted. The errors were generally isolated to one pay-period during the grant year ended June 30, 2024. A statistical sample was not used.
Recommendation: We recommend that management review internal control procedures over the tracking and posting of in-kind wages and implement some additional reviews and checks of the input of data such as a dual entry system, validation rules or regular audits of the manually entered data.
Condition: For one payroll period during the SCSEP grant year-end June 30, 2024, a portion of the in-kind supervisor wages used to meet the required 10 percent match was imported incorrectly to the general ledger, resulting in some supervisor in-kind wages being overstated and others being understated. We also noted 2 other instances where in-kind supervisor hours recorded, did not agree to the supporting documentation.
Criteria: Under the compliance requirements listed out in the OMB Compliance Supplement for the Senior Community Service Employment Program (SCSEP), a grantee must contribute a matching, in cash or in-kind, of not less than 10 percent of the total cost of the project.
Cause: Current internal control procedures over review and posting of in-kind supervisor wages are not properly functioning to detect and correct input errors in the manual posting of in-kind wages each pay-period.
Effect: Errors in the recording of in-kind wages could result in the Organization improperly reporting in-kind hours to the funders.
Context: Out of a test of 25 in-kind charges, for 5 of the charges impacted, the support did not agree to the in-kind wages posted. The errors were generally isolated to one pay-period during the grant year ended June 30, 2024. A statistical sample was not used.
Recommendation: We recommend that management review internal control procedures over the tracking and posting of in-kind wages and implement some additional reviews and checks of the input of data such as a dual entry system, validation rules or regular audits of the manually entered data.