Equipment & Real Property Management;
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Head Start Cluster
U.S. Department of Health and Human Services
Assistance Listing Number: 93.600
Federal Program Name: Head Start
Award Year: 2022 - 2024
Criteria: Per 2 CFR 215.34(3) - A physical inventory of equipment shall be taken, and the results
reconciled with the equipment records at least once every two years.
Condition: The Organization did not inventory equipment purchased with federal funds within the last two
years.
Context: During our testing of equipment and real property management, we noted that for all 7 items in
our sample, an inventory of these items had not been performed in the prior two years. Our sample was
selected using a random methodology, rather than a statistical sampling methodology, from the 50 item
population.
Cause: The finding and material weakness is due to the controls not designed properly to ensure an
inventory was being performed every two years.
Repeat finding: Yes
Effect: Noncompliance to the requirement that equipment purchased with federal funds be inventoried at
least once every two years, as well as a disposal not being recorded in the correct period.
Questioned costs: None noted.
Recommendation: We recommend the Organization design and implement controls to ensure that all
equipment purchased with federal funds is tagged and inventoried every two years. In addition, the
Organization should maintain documentation of when the inventory takes place and have procedures in
place to track and record any new additions or disposals on a timely basis.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of regular physical inventories. The Organization has
designed and implemented controls to ensure that all equipment purchased with federal funds is tagged
and inventoried every two years. The process includes documentation of when the inventory takes place
as well as procedures to ensure all additions and disposals are tracked and recorded on a timely basis.
Equipment & Real Property Management;
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Head Start Cluster
U.S. Department of Health and Human Services
Assistance Listing Number: 93.600
Federal Program Name: Head Start
Award Year: 2022 - 2024
Criteria: Per 2 CFR 215.34(3) - A physical inventory of equipment shall be taken, and the results
reconciled with the equipment records at least once every two years.
Condition: The Organization did not inventory equipment purchased with federal funds within the last two
years.
Context: During our testing of equipment and real property management, we noted that for all 7 items in
our sample, an inventory of these items had not been performed in the prior two years. Our sample was
selected using a random methodology, rather than a statistical sampling methodology, from the 50 item
population.
Cause: The finding and material weakness is due to the controls not designed properly to ensure an
inventory was being performed every two years.
Repeat finding: Yes
Effect: Noncompliance to the requirement that equipment purchased with federal funds be inventoried at
least once every two years, as well as a disposal not being recorded in the correct period.
Questioned costs: None noted.
Recommendation: We recommend the Organization design and implement controls to ensure that all
equipment purchased with federal funds is tagged and inventoried every two years. In addition, the
Organization should maintain documentation of when the inventory takes place and have procedures in
place to track and record any new additions or disposals on a timely basis.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of regular physical inventories. The Organization has
designed and implemented controls to ensure that all equipment purchased with federal funds is tagged
and inventoried every two years. The process includes documentation of when the inventory takes place
as well as procedures to ensure all additions and disposals are tracked and recorded on a timely basis.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Equipment & Real Property Management;
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Head Start Cluster
U.S. Department of Health and Human Services
Assistance Listing Number: 93.600
Federal Program Name: Head Start
Award Year: 2022 - 2024
Criteria: Per 2 CFR 215.34(3) - A physical inventory of equipment shall be taken, and the results
reconciled with the equipment records at least once every two years.
Condition: The Organization did not inventory equipment purchased with federal funds within the last two
years.
Context: During our testing of equipment and real property management, we noted that for all 7 items in
our sample, an inventory of these items had not been performed in the prior two years. Our sample was
selected using a random methodology, rather than a statistical sampling methodology, from the 50 item
population.
Cause: The finding and material weakness is due to the controls not designed properly to ensure an
inventory was being performed every two years.
Repeat finding: Yes
Effect: Noncompliance to the requirement that equipment purchased with federal funds be inventoried at
least once every two years, as well as a disposal not being recorded in the correct period.
Questioned costs: None noted.
Recommendation: We recommend the Organization design and implement controls to ensure that all
equipment purchased with federal funds is tagged and inventoried every two years. In addition, the
Organization should maintain documentation of when the inventory takes place and have procedures in
place to track and record any new additions or disposals on a timely basis.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of regular physical inventories. The Organization has
designed and implemented controls to ensure that all equipment purchased with federal funds is tagged
and inventoried every two years. The process includes documentation of when the inventory takes place
as well as procedures to ensure all additions and disposals are tracked and recorded on a timely basis.
Equipment & Real Property Management;
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Head Start Cluster
U.S. Department of Health and Human Services
Assistance Listing Number: 93.600
Federal Program Name: Head Start
Award Year: 2022 - 2024
Criteria: Per 2 CFR 215.34(3) - A physical inventory of equipment shall be taken, and the results
reconciled with the equipment records at least once every two years.
Condition: The Organization did not inventory equipment purchased with federal funds within the last two
years.
Context: During our testing of equipment and real property management, we noted that for all 7 items in
our sample, an inventory of these items had not been performed in the prior two years. Our sample was
selected using a random methodology, rather than a statistical sampling methodology, from the 50 item
population.
Cause: The finding and material weakness is due to the controls not designed properly to ensure an
inventory was being performed every two years.
Repeat finding: Yes
Effect: Noncompliance to the requirement that equipment purchased with federal funds be inventoried at
least once every two years, as well as a disposal not being recorded in the correct period.
Questioned costs: None noted.
Recommendation: We recommend the Organization design and implement controls to ensure that all
equipment purchased with federal funds is tagged and inventoried every two years. In addition, the
Organization should maintain documentation of when the inventory takes place and have procedures in
place to track and record any new additions or disposals on a timely basis.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of regular physical inventories. The Organization has
designed and implemented controls to ensure that all equipment purchased with federal funds is tagged
and inventoried every two years. The process includes documentation of when the inventory takes place
as well as procedures to ensure all additions and disposals are tracked and recorded on a timely basis.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
Head Start Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
U.S. Department of Treasury
U.S. Department of Justice
Assistance Listing Numbers: 93.600, 17.258, 17.259, 17.278, 21.027, 93.778, 16.575
Federal Program Names: Head Start, WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated
Worker Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Grants to States for
Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: In accordance with federal reporting requirements a variety of different types of reports are
required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports
and performance reports are required on an annual basis. Additionally, the filing of the audit reporting
package within the federal audit clearing house is required on an annual basis within nine months from
year end.
Condition and context: The applicable federal financial, special, or performance reports relating to each
program and audit reporting package were not submitted timely as required by the grant agreements as a
result of the lack of segregation of duties and procedures surrounding deadlines. Additionally, the filling of
the audit reporting package within the federal audit clearing house was not filed timely for each of the
following:
Head Start Cluster (ALN 93.600) – For one of the three financial reports selected, the report was
submitted one day late.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of the five financial reports selected, the
report was submitted one day late.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the eight financial
and special performance reports selected, the report was submitted after the due date.
Medicaid Cluster (ALN 93.778) – For one of the six performance reports selected, documentation
of the submission date was not maintained. As such, the report could have been late.
Crime Victim Assistance (ALN 16.575) – For three of the five performance reports selected,
documentation of the submission date was not maintained. As such, the reports could have been
late.
Questioned costs: None.
Effect: The Organization was not in compliance with reporting requirements of the grants.
Cause: Controls were not operating as designed to ensure the timely submission of the reports required
were filed by the due dates as a result of the lack of segregation of duties and procedures surrounding
deadlines.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement controls to ensure timely submission of
required reports, to include financial, performance, and special reports as required by grant agreements.
We recommend the Organization improve existing review controls in the reporting process to ensure
timely submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance
Aging Cluster
U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.044, 93.045, 93.053
Federal Program Names: Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Seniors Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services,
Nutrition Services Incentive Program
Award Years: 2020 - 2024
Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly
supported by accounting records and submitted. Financial and performance information should be
reviewed by a different person than the preparer, supporting documentation should be maintained, and
reports filed timely.
Condition and context: Supporting documentation was not maintained and as such, did not include
documentation of a review process or filing could not be verified for timely submission. We noted two of
the six reports selected; monthly performance report support was not retained by the client. As well as,
two of six reports were selected, legal assistance summary reports were not remitted to the granting
agency and as such, no support was maintained.
Questioned costs: None.
Effect: Without centralized controls that include monitoring of reporting due dates and retention of
documentation supporting the amounts in the reports, reports are not submitted and are not properly
supported.
Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the
reports and supporting documentation and a reviewer to ensure accuracy, and timely reporting.
Repeat finding: Yes.
Recommendation: We recommend the Organization implement a review control in the reporting process
to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely
submission.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and has implemented corrective action. The Organization has implemented a review and
documentation control surrounding the timely submission of all financial reports, special reports, and
performance reports. Reports required by contract must be submitted timely and must have two levels of
documented review. All financial reports required by contract must have a documented review by a
member of the fiscal department. Additionally, report backup and proof of timely submission must be
retained.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.
Significant Deficiency in Internal Control over Compliance
U.S. Department of Treasury
Aging Cluster
Medicaid Cluster
U.S. Department of Health and Human Services
WIOA Cluster
U.S. Department of Labor
Food Distribution Cluster
U.S. Department of Agriculture
U.S. Department of Justice
Assistance Listing Numbers: 17.258, 17.259, 17.278, 21.027, 10.565, 10.568, 10.569, 93.044, 93.045,
93.053, 93.778, 16.575
Federal Program Names: WIOA Adult Program, WIOA Youth Activities, WIOA Dislocated Worker
Formula Grants, Coronavirus State and Local Fiscal Recovery Funds, Commodity Supplemental Food
Program, Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Seniors
Centers, Special Programs for the Aging, Title III, Part C, Nutrition Services, Nutrition Services Incentive
Program, Grants to States for Medicaid, and Crime Victim Assistance
Award Years: Various
Criteria: Federally funded entities must establish internal control procedures over compliance with
provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that require, among
other things, that direct charges to federal awards be for allowable costs. To be an allowable cost,
charges must be supported by appropriate documentation and be properly approved.
Condition and context: During the period under audit, a new payroll system was implemented, and the
employee portion of benefits had an allocation error for certain types of employee compensation.
WIOA Cluster (ALN 17.258, 17.259, 17.278) – For four of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $24.
Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For two of 25 employees
selected, a portion of employee benefits were overcharged to the grant. For the sample tested, the
known amount over charged to the grant was $14.
Food Distribution Cluster (ALN 10.565, 10.568, 10.569) – For one of 25 employees selected, a
portion of employee benefits were overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $2.
Aging Cluster (ALN 93.044, 93.045, 93.053) – For three of 25 employees selected, a portion of
employee worker’s compensation was overcharged to the grant. For the sample tested, the known
amount over charged to the grant was $9.
Medicaid Cluster (ALN 93.778) – For one of 25 employees selected, a portion of employee
worker’s compensation was overcharged to the grant. For the sample tested, the known amount
over charged to the grant was $29.
Crime Victim Assistance (ALN 16.575) – For one of 25 employees selected, a portion of employee
benefits were overcharged to the grant. For the sample tested, the known amount over charged to
the grant was $7.
Cause: A new payroll system was implemented, and all allocations of benefits were not reviewed in detail
enough to catch the misallocation of a portion benefits for certain compensation types.
Effect: Allocation of payroll related benefits were incorrectly applied to grants.
Questioned costs: This resulted in the following questioned costs;
ALN 17.258, 17.259, 17.278 – Known questioned costs were $24 and projected costs were $1,087.
ALN 21.027 – Known questioned costs were $14 and projected costs were $153.
ALN 10.565, 10.568, 10.569 – Known questioned costs were $2 and projected costs were $13.
ALN 93.044, 93.045, 93.053 – Known questioned costs were $9 and projected costs were $303.
ALN 93.778 – Known questioned costs were $29 and projected costs were $491.
ALN 16.575 – Known questioned costs were $7 and projected costs were $262.
Repeat finding: No.
Recommendation: We recommend the Organization improve the controls over the payroll allocation
process, including revisions to the current policy and procedure manual. The policy should clearly define
allowable payroll costs, policies for allocation to grants, and outline adequate documentation for
transactions. We additionally suggest a review at the employee level to ensure that allocations are
accurate by pay period.
Views of responsible officials and planned corrective actions: Management agrees with the
assessment and understands the importance of strong controls surrounding payroll allocation. The
Organization has worked hard to bring the new payroll so_x001F_ware in line with the complex requirements of
grant accounting and at the time of this audit issuance the error has been resolved. The Organization will
complete employee level reviews each payroll to ensure that salaries and benefits continue to be
allocated accurately according to hours charged to programs. The Organization is in the process of
revising the accounting policy manual with the full revision expected to be completed by December 2025.
Individual policies will be submitted to the board for approval as they are revised.