FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-004 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Housing and Urban Development
Pass through Grantor: Multiple
Federal Program(s): Community Development Block Grant
Assistance Listing Number(s): 14.218
Criteria: As per the grant agreement the Division is to submit various reports annually and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 1 annual report sampled, 1 report was submitted late.
• Out of a total of 2 quarterly reports sampled, 1 report did not have evidence of review.
• Out of a total of 4 monthly reports sampled, 3 reports were submitted late.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-004 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Housing and Urban Development
Pass through Grantor: Multiple
Federal Program(s): Community Development Block Grant
Assistance Listing Number(s): 14.218
Criteria: As per the grant agreement the Division is to submit various reports annually and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 1 annual report sampled, 1 report was submitted late.
• Out of a total of 2 quarterly reports sampled, 1 report did not have evidence of review.
• Out of a total of 4 monthly reports sampled, 3 reports were submitted late.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-004 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Housing and Urban Development
Pass through Grantor: Multiple
Federal Program(s): Community Development Block Grant
Assistance Listing Number(s): 14.218
Criteria: As per the grant agreement the Division is to submit various reports annually and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 1 annual report sampled, 1 report was submitted late.
• Out of a total of 2 quarterly reports sampled, 1 report did not have evidence of review.
• Out of a total of 4 monthly reports sampled, 3 reports were submitted late.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-004 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Housing and Urban Development
Pass through Grantor: Multiple
Federal Program(s): Community Development Block Grant
Assistance Listing Number(s): 14.218
Criteria: As per the grant agreement the Division is to submit various reports annually and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 1 annual report sampled, 1 report was submitted late.
• Out of a total of 2 quarterly reports sampled, 1 report did not have evidence of review.
• Out of a total of 4 monthly reports sampled, 3 reports were submitted late.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-004 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Housing and Urban Development
Pass through Grantor: Multiple
Federal Program(s): Community Development Block Grant
Assistance Listing Number(s): 14.218
Criteria: As per the grant agreement the Division is to submit various reports annually and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 1 annual report sampled, 1 report was submitted late.
• Out of a total of 2 quarterly reports sampled, 1 report did not have evidence of review.
• Out of a total of 4 monthly reports sampled, 3 reports were submitted late.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-001 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 3 annual reports sampled, 2 reports were submitted late.
• Out of a total of 8 quarterly reports sampled, 1 report was submitted late, and there was no evidence of review for 1 of the sampled reports.
• Out of a total of 19 monthly reports sampled, 12 reports were submitted late, and 4 reports did not have evidence of review.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2023-002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-002 Material Weakness in Internal Controls and Compliance, Material Noncompliance - Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 44 of the 62 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division.
Repeat Finding: Yes. See 2023-003 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature.
Repeat Finding: Yes. See 2023-004 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-004 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Housing and Urban Development
Pass through Grantor: Multiple
Federal Program(s): Community Development Block Grant
Assistance Listing Number(s): 14.218
Criteria: As per the grant agreement the Division is to submit various reports annually and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 1 annual report sampled, 1 report was submitted late.
• Out of a total of 2 quarterly reports sampled, 1 report did not have evidence of review.
• Out of a total of 4 monthly reports sampled, 3 reports were submitted late.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-004 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Housing and Urban Development
Pass through Grantor: Multiple
Federal Program(s): Community Development Block Grant
Assistance Listing Number(s): 14.218
Criteria: As per the grant agreement the Division is to submit various reports annually and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 1 annual report sampled, 1 report was submitted late.
• Out of a total of 2 quarterly reports sampled, 1 report did not have evidence of review.
• Out of a total of 4 monthly reports sampled, 3 reports were submitted late.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-004 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Housing and Urban Development
Pass through Grantor: Multiple
Federal Program(s): Community Development Block Grant
Assistance Listing Number(s): 14.218
Criteria: As per the grant agreement the Division is to submit various reports annually and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 1 annual report sampled, 1 report was submitted late.
• Out of a total of 2 quarterly reports sampled, 1 report did not have evidence of review.
• Out of a total of 4 monthly reports sampled, 3 reports were submitted late.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-004 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Housing and Urban Development
Pass through Grantor: Multiple
Federal Program(s): Community Development Block Grant
Assistance Listing Number(s): 14.218
Criteria: As per the grant agreement the Division is to submit various reports annually and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 1 annual report sampled, 1 report was submitted late.
• Out of a total of 2 quarterly reports sampled, 1 report did not have evidence of review.
• Out of a total of 4 monthly reports sampled, 3 reports were submitted late.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-004 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Reporting
Federal Agency: Department of Housing and Urban Development
Pass through Grantor: Multiple
Federal Program(s): Community Development Block Grant
Assistance Listing Number(s): 14.218
Criteria: As per the grant agreement the Division is to submit various reports annually and monthly to the pass-through agency.
Condition/Context: Based on the results of the testing we noted the following:
• Out of a total of 1 annual report sampled, 1 report was submitted late.
• Out of a total of 2 quarterly reports sampled, 1 report did not have evidence of review.
• Out of a total of 4 monthly reports sampled, 3 reports were submitted late.
Cause: The Division experienced significant turnover during the year which resulted in lack of oversight in preparation and submission of the reports.
Effect: Reporting requirements are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.
Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs.
Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor.
Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks.
Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Costs: None.
Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements.
Repeat Finding: No.
Views of Responsible Officials: See Corrective Action Plan.