Audit 382989

Finding # 2024-002: Type: Significant deficiency over eligibility Assistance Listing Number: 84.044A TRIO Programs Cluster: TRIO – Talent Search Department of Education Requirement: Applications to the program should be reviewed and approved prior to acceptance into the program. Condition/Context: One application out of 40 tested had the same person doing initial and secondary review. Cause: Online applications for students with applications submitted prior to April 2024 were only reviewed by one person and some in-person applications did not have a signature indicating initial review by advisor or college prep specialists. Effect: There is the possibility for an ineligible recipient to receive assistance under the contract. Questioned Costs: None. Recommendation: Applications should consistently have advisors or college prep specialists sign off and review prior to the program manager doing secondary review and acceptance. Management’s Response: Management adopted a policy requiring separate reviews effective April 2024. The exception noted occurred before the new policy was implemented. We will have the Executive Director and College+ Program Manager ensure that all advisors review applications before sending to the College+ Program Manager for approval and acceptance.

Finding # 2024-001: Type: Material weakness over preparation of schedule of expenditures of federal awards (SEFA). Assistance Listing Number: 93.677 Social Services Block Grant – Department of Health and Human Services; 21.027 Coronavirus State and Local Fiscal Recovery Funds – Department of the Treasury 84.425 Education Stabilization Fund Requirement: The Organization should have systems in place to prepare a complete and accurate SEFA. Condition/Context: The Organization did not identify all federal awards and adjustments were made to the SEFA prepared by management. Cause: The Organization had new funding sources that were not included in the SEFA. Effect: Federal rules and regulations may not be followed. Inaccuracies of the SEFA may impact Single audit and major program determination. Questioned Costs: None. Recommendation: The Organization should implement additional procedures and controls to accurately capture all activity under federal awards in preparing the SEFA. Management’s Response The Executive Director and Director of Finance and will use a grant and contract tracking log to ensure they are aware of all federal awards. The SEFA will be prepared by the bookkeeper and reviewed and approved by the Director of Finance and Administration prior to being submitted.