Audit 351989

Corporation for National and Community Service, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Significant Deficiency in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, LECJQDCLHVE5, 22ND243641 and 23NDICA001 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.430 provides that records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: Amounts for certain personnel costs were not reimbursed at the correct pay rate for certain employees. Cause: Monthly pay rates used to calculate personnel costs were not consistently applied in accordance with the Organizations methodology. Effect: The Organization underbilled for allowable personnel costs. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 months of payroll transactions out of a population of 12 was selected for testing, which accounted for $235,655 of $1,372,928 of federal program expenditures. We noted an error in the payroll rates used for 21 individuals out of 44 for a total of $2,257. Report Finding from Prior Year(s): Yes, prior year finding 2023-004. Recommendation: We recommend iFoster, Inc. enhance the internal controls over the calculation of personnel costs. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Significant Deficiency in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, LECJQDCLHVE5, 22ND243641 and 23NDICA001 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.430 provides that records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: Amounts for certain personnel costs were not reimbursed at the correct pay rate for certain employees. Cause: Monthly pay rates used to calculate personnel costs were not consistently applied in accordance with the Organizations methodology. Effect: The Organization underbilled for allowable personnel costs. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 months of payroll transactions out of a population of 12 was selected for testing, which accounted for $235,655 of $1,372,928 of federal program expenditures. We noted an error in the payroll rates used for 21 individuals out of 44 for a total of $2,257. Report Finding from Prior Year(s): Yes, prior year finding 2023-004. Recommendation: We recommend iFoster, Inc. enhance the internal controls over the calculation of personnel costs. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Significant Deficiency in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, LECJQDCLHVE5, 22ND243641 and 23NDICA001 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.430 provides that records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: Amounts for certain personnel costs were not reimbursed at the correct pay rate for certain employees. Cause: Monthly pay rates used to calculate personnel costs were not consistently applied in accordance with the Organizations methodology. Effect: The Organization underbilled for allowable personnel costs. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 months of payroll transactions out of a population of 12 was selected for testing, which accounted for $235,655 of $1,372,928 of federal program expenditures. We noted an error in the payroll rates used for 21 individuals out of 44 for a total of $2,257. Report Finding from Prior Year(s): Yes, prior year finding 2023-004. Recommendation: We recommend iFoster, Inc. enhance the internal controls over the calculation of personnel costs. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Significant Deficiency in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, LECJQDCLHVE5, 22ND243641 and 23NDICA001 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.430 provides that records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: Amounts for certain personnel costs were not reimbursed at the correct pay rate for certain employees. Cause: Monthly pay rates used to calculate personnel costs were not consistently applied in accordance with the Organizations methodology. Effect: The Organization underbilled for allowable personnel costs. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 months of payroll transactions out of a population of 12 was selected for testing, which accounted for $235,655 of $1,372,928 of federal program expenditures. We noted an error in the payroll rates used for 21 individuals out of 44 for a total of $2,257. Report Finding from Prior Year(s): Yes, prior year finding 2023-004. Recommendation: We recommend iFoster, Inc. enhance the internal controls over the calculation of personnel costs. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Significant Deficiency in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, LECJQDCLHVE5, 22ND243641 and 23NDICA001 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.430 provides that records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: Amounts for certain personnel costs were not reimbursed at the correct pay rate for certain employees. Cause: Monthly pay rates used to calculate personnel costs were not consistently applied in accordance with the Organizations methodology. Effect: The Organization underbilled for allowable personnel costs. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 months of payroll transactions out of a population of 12 was selected for testing, which accounted for $235,655 of $1,372,928 of federal program expenditures. We noted an error in the payroll rates used for 21 individuals out of 44 for a total of $2,257. Report Finding from Prior Year(s): Yes, prior year finding 2023-004. Recommendation: We recommend iFoster, Inc. enhance the internal controls over the calculation of personnel costs. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of California – California Volunteers, 94.006 AmeriCorps State and National Reporting Significant Deficiency in Internal Control Over Compliance Grant Award Number: G6Y2ZAMJJRA9, 22NDICA008 Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by underlying accounting information, and are presented in accordance with program requirements. Condition: Amounts reported on the SF-425 were not supported by the underlying accounting information. Cause: iFoster did not have adequate internal controls to ensure SF-425 reports were accurate. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of two SF-425 reports out of a population of four was selected for testing. iFoster was unable to provide support for the variances identified. The September 30, 2023 SF-425 report had the following unreconciled variance (Total Computable Column). • Lines 10e/10g: $3,940 (less reported than general ledger support) • Lines 10j/10k: $4,967 (less reported than general ledger support) Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls to ensure SF-425 reports are accurate. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of California – California Volunteers, 94.006 AmeriCorps State and National Reporting Significant Deficiency in Internal Control Over Compliance Grant Award Number: G6Y2ZAMJJRA9, 22NDICA008 Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by underlying accounting information, and are presented in accordance with program requirements. Condition: Amounts reported on the SF-425 were not supported by the underlying accounting information. Cause: iFoster did not have adequate internal controls to ensure SF-425 reports were accurate. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of two SF-425 reports out of a population of four was selected for testing. iFoster was unable to provide support for the variances identified. The September 30, 2023 SF-425 report had the following unreconciled variance (Total Computable Column). • Lines 10e/10g: $3,940 (less reported than general ledger support) • Lines 10j/10k: $4,967 (less reported than general ledger support) Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls to ensure SF-425 reports are accurate. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of California – California Volunteers, 94.006 AmeriCorps State and National Reporting Significant Deficiency in Internal Control Over Compliance Grant Award Number: G6Y2ZAMJJRA9, 22NDICA008 Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by underlying accounting information, and are presented in accordance with program requirements. Condition: Amounts reported on the SF-425 were not supported by the underlying accounting information. Cause: iFoster did not have adequate internal controls to ensure SF-425 reports were accurate. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of two SF-425 reports out of a population of four was selected for testing. iFoster was unable to provide support for the variances identified. The September 30, 2023 SF-425 report had the following unreconciled variance (Total Computable Column). • Lines 10e/10g: $3,940 (less reported than general ledger support) • Lines 10j/10k: $4,967 (less reported than general ledger support) Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls to ensure SF-425 reports are accurate. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of California – California Volunteers, 94.006 AmeriCorps State and National Reporting Significant Deficiency in Internal Control Over Compliance Grant Award Number: G6Y2ZAMJJRA9, 22NDICA008 Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by underlying accounting information, and are presented in accordance with program requirements. Condition: Amounts reported on the SF-425 were not supported by the underlying accounting information. Cause: iFoster did not have adequate internal controls to ensure SF-425 reports were accurate. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of two SF-425 reports out of a population of four was selected for testing. iFoster was unable to provide support for the variances identified. The September 30, 2023 SF-425 report had the following unreconciled variance (Total Computable Column). • Lines 10e/10g: $3,940 (less reported than general ledger support) • Lines 10j/10k: $4,967 (less reported than general ledger support) Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls to ensure SF-425 reports are accurate. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of California – California Volunteers, 94.006 AmeriCorps State and National Reporting Significant Deficiency in Internal Control Over Compliance Grant Award Number: G6Y2ZAMJJRA9, 22NDICA008 Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by underlying accounting information, and are presented in accordance with program requirements. Condition: Amounts reported on the SF-425 were not supported by the underlying accounting information. Cause: iFoster did not have adequate internal controls to ensure SF-425 reports were accurate. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of two SF-425 reports out of a population of four was selected for testing. iFoster was unable to provide support for the variances identified. The September 30, 2023 SF-425 report had the following unreconciled variance (Total Computable Column). • Lines 10e/10g: $3,940 (less reported than general ledger support) • Lines 10j/10k: $4,967 (less reported than general ledger support) Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls to ensure SF-425 reports are accurate. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Significant Deficiency in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, LECJQDCLHVE5, 22ND243641 and 23NDICA001 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.430 provides that records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: Amounts for certain personnel costs were not reimbursed at the correct pay rate for certain employees. Cause: Monthly pay rates used to calculate personnel costs were not consistently applied in accordance with the Organizations methodology. Effect: The Organization underbilled for allowable personnel costs. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 months of payroll transactions out of a population of 12 was selected for testing, which accounted for $235,655 of $1,372,928 of federal program expenditures. We noted an error in the payroll rates used for 21 individuals out of 44 for a total of $2,257. Report Finding from Prior Year(s): Yes, prior year finding 2023-004. Recommendation: We recommend iFoster, Inc. enhance the internal controls over the calculation of personnel costs. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Significant Deficiency in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, LECJQDCLHVE5, 22ND243641 and 23NDICA001 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.430 provides that records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: Amounts for certain personnel costs were not reimbursed at the correct pay rate for certain employees. Cause: Monthly pay rates used to calculate personnel costs were not consistently applied in accordance with the Organizations methodology. Effect: The Organization underbilled for allowable personnel costs. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 months of payroll transactions out of a population of 12 was selected for testing, which accounted for $235,655 of $1,372,928 of federal program expenditures. We noted an error in the payroll rates used for 21 individuals out of 44 for a total of $2,257. Report Finding from Prior Year(s): Yes, prior year finding 2023-004. Recommendation: We recommend iFoster, Inc. enhance the internal controls over the calculation of personnel costs. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Significant Deficiency in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, LECJQDCLHVE5, 22ND243641 and 23NDICA001 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.430 provides that records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: Amounts for certain personnel costs were not reimbursed at the correct pay rate for certain employees. Cause: Monthly pay rates used to calculate personnel costs were not consistently applied in accordance with the Organizations methodology. Effect: The Organization underbilled for allowable personnel costs. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 months of payroll transactions out of a population of 12 was selected for testing, which accounted for $235,655 of $1,372,928 of federal program expenditures. We noted an error in the payroll rates used for 21 individuals out of 44 for a total of $2,257. Report Finding from Prior Year(s): Yes, prior year finding 2023-004. Recommendation: We recommend iFoster, Inc. enhance the internal controls over the calculation of personnel costs. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Significant Deficiency in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, LECJQDCLHVE5, 22ND243641 and 23NDICA001 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.430 provides that records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: Amounts for certain personnel costs were not reimbursed at the correct pay rate for certain employees. Cause: Monthly pay rates used to calculate personnel costs were not consistently applied in accordance with the Organizations methodology. Effect: The Organization underbilled for allowable personnel costs. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 months of payroll transactions out of a population of 12 was selected for testing, which accounted for $235,655 of $1,372,928 of federal program expenditures. We noted an error in the payroll rates used for 21 individuals out of 44 for a total of $2,257. Report Finding from Prior Year(s): Yes, prior year finding 2023-004. Recommendation: We recommend iFoster, Inc. enhance the internal controls over the calculation of personnel costs. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Significant Deficiency in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, LECJQDCLHVE5, 22ND243641 and 23NDICA001 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.430 provides that records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: Amounts for certain personnel costs were not reimbursed at the correct pay rate for certain employees. Cause: Monthly pay rates used to calculate personnel costs were not consistently applied in accordance with the Organizations methodology. Effect: The Organization underbilled for allowable personnel costs. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 months of payroll transactions out of a population of 12 was selected for testing, which accounted for $235,655 of $1,372,928 of federal program expenditures. We noted an error in the payroll rates used for 21 individuals out of 44 for a total of $2,257. Report Finding from Prior Year(s): Yes, prior year finding 2023-004. Recommendation: We recommend iFoster, Inc. enhance the internal controls over the calculation of personnel costs. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of California – California Volunteers, 94.006 AmeriCorps State and National Reporting Significant Deficiency in Internal Control Over Compliance Grant Award Number: G6Y2ZAMJJRA9, 22NDICA008 Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by underlying accounting information, and are presented in accordance with program requirements. Condition: Amounts reported on the SF-425 were not supported by the underlying accounting information. Cause: iFoster did not have adequate internal controls to ensure SF-425 reports were accurate. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of two SF-425 reports out of a population of four was selected for testing. iFoster was unable to provide support for the variances identified. The September 30, 2023 SF-425 report had the following unreconciled variance (Total Computable Column). • Lines 10e/10g: $3,940 (less reported than general ledger support) • Lines 10j/10k: $4,967 (less reported than general ledger support) Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls to ensure SF-425 reports are accurate. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of California – California Volunteers, 94.006 AmeriCorps State and National Reporting Significant Deficiency in Internal Control Over Compliance Grant Award Number: G6Y2ZAMJJRA9, 22NDICA008 Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by underlying accounting information, and are presented in accordance with program requirements. Condition: Amounts reported on the SF-425 were not supported by the underlying accounting information. Cause: iFoster did not have adequate internal controls to ensure SF-425 reports were accurate. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of two SF-425 reports out of a population of four was selected for testing. iFoster was unable to provide support for the variances identified. The September 30, 2023 SF-425 report had the following unreconciled variance (Total Computable Column). • Lines 10e/10g: $3,940 (less reported than general ledger support) • Lines 10j/10k: $4,967 (less reported than general ledger support) Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls to ensure SF-425 reports are accurate. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of California – California Volunteers, 94.006 AmeriCorps State and National Reporting Significant Deficiency in Internal Control Over Compliance Grant Award Number: G6Y2ZAMJJRA9, 22NDICA008 Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by underlying accounting information, and are presented in accordance with program requirements. Condition: Amounts reported on the SF-425 were not supported by the underlying accounting information. Cause: iFoster did not have adequate internal controls to ensure SF-425 reports were accurate. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of two SF-425 reports out of a population of four was selected for testing. iFoster was unable to provide support for the variances identified. The September 30, 2023 SF-425 report had the following unreconciled variance (Total Computable Column). • Lines 10e/10g: $3,940 (less reported than general ledger support) • Lines 10j/10k: $4,967 (less reported than general ledger support) Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls to ensure SF-425 reports are accurate. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of California – California Volunteers, 94.006 AmeriCorps State and National Reporting Significant Deficiency in Internal Control Over Compliance Grant Award Number: G6Y2ZAMJJRA9, 22NDICA008 Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by underlying accounting information, and are presented in accordance with program requirements. Condition: Amounts reported on the SF-425 were not supported by the underlying accounting information. Cause: iFoster did not have adequate internal controls to ensure SF-425 reports were accurate. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of two SF-425 reports out of a population of four was selected for testing. iFoster was unable to provide support for the variances identified. The September 30, 2023 SF-425 report had the following unreconciled variance (Total Computable Column). • Lines 10e/10g: $3,940 (less reported than general ledger support) • Lines 10j/10k: $4,967 (less reported than general ledger support) Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls to ensure SF-425 reports are accurate. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corporation for National and Community Service, State of California – California Volunteers, 94.006 AmeriCorps State and National Reporting Significant Deficiency in Internal Control Over Compliance Grant Award Number: G6Y2ZAMJJRA9, 22NDICA008 Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by underlying accounting information, and are presented in accordance with program requirements. Condition: Amounts reported on the SF-425 were not supported by the underlying accounting information. Cause: iFoster did not have adequate internal controls to ensure SF-425 reports were accurate. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None noted. Context/sampling: A nonstatistical sample of two SF-425 reports out of a population of four was selected for testing. iFoster was unable to provide support for the variances identified. The September 30, 2023 SF-425 report had the following unreconciled variance (Total Computable Column). • Lines 10e/10g: $3,940 (less reported than general ledger support) • Lines 10j/10k: $4,967 (less reported than general ledger support) Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls to ensure SF-425 reports are accurate. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.