2024-001 – Payroll – Timesheet Approval Condition: Our audit procedures disclosed that several timesheets lacked the required supervisor approval signature. Criteria: Proper internal control requires payroll costs to be supported by proper time and effort documentation as well as supervisor approvals. Effect: These practices could allow for unsupported personnel costs to be charged to the program or overall organization. Cause: Homeward Bound Adirondack, Inc. did not have procedures in place to adequately review payroll documentation and document the approval. Recommendation: We recommend that timecards be approved by supervisors prior to the processing of payroll. This supervisor review should be documented with a sign-off once reviewed. Response: Homeward Bound Adirondacks, Inc. agrees with the finding and will implement procedures to address the recommendation in 2025.
2024-002 – Unallowable and Improperly Allocated Expenditures Condition: Two expenditures were determined to be unallowable, and two others were improperly allocated to the SSG Fox SPGP Grant. These included a vehicle purchase, professional fees, and accounting service costs that were not allocable to the program. Criteria: Per the Uniform Guidance (2 CFR 200 Subpart E), allowable costs must be necessary, reasonable, allocable to the award and properly documented. Effect: There is an increased risk of unallowable expenditures reducing funding availability for approved suicide-prevention activities. Cause: Homeward Bound Adirondack, Inc. did not have procedures in place for management to adequately review expenses prior to charging costs to the grant. Recommendation: We recommend that Homeward Bound Adirondack, Inc. implement controls to review allowability and allocability of all costs prior to the submission of drawdowns. We also recommend that staff be trained on allowable costs in accordance with Uniform Guidance. Response: Homeward Bound Adirondack, Inc. agrees with the finding and will implement procedures to address the recommendation in 2025.
2024-003 – Ineligible Program Participants Condition: Several program participants were determined ineligible based on missing documentation of participants being a veteran or having qualifying military service. Criteria: Per the SSG Fox SPGP Program Guide, eligibility documentation should include documentation detailing 1) being a veteran, or having qualifying military service, 2) screening to verify some risk factors of suicide, and 3) screening positive for the degree of suicide risk determined by an approved VA screening tool. Effect: There is increased risk federal funds were expended on unqualified individuals. Cause: Homeward Bound Adirondack, Inc. failed to provide proper oversight in regards to eligibility documentation. Additionally, there was not sufficient training to the staff conducting the intake process. Recommendation: We recommend that Homeward Bound Adirondack, Inc. implement an eligibility checklist to ensure all required eligibility documentation is complete and accurate prior to approving payments. We also recommend Homeward Bound Adirondack, Inc. provide appropriate training to staff on documentation of eligibility requirements and that their training be documented for each staff. Response: Homeward Bound Adirondack, Inc. agrees with the finding and will implement procedures to address the recommendation in 2025.
2024-004 – Inadequate Case File Documentation Condition: Several instances of essential components required to be included in participant case files were found to be missing. Criteria: Per the SSG Fox SPGP Program Guide, grantees are responsible for maintaining case files for each participant. Additionally, some of this information must also be reflected in the VA data collection tool. Effect: Failure to complete a proper intake and enrollment process will result in participants being unaware of their program rights and responsibilities of receiving critical suicide prevention services, placing them at increased risk. Cause: Homeward Bound Adirondack, Inc. failed to provide proper oversight and sufficient trainings relating to case file documentation. Recommendation: We recommend that Homeward Bound Adirondack, Inc. implement a participant case file checklist to ensure all required documentation is collected and maintained, which includes: (1) program agreements, (2) grievance procedures, (3) religious protections, (4) release(s) of information, (5) service plans, (6) mental health screenings and (7) program exit documents. We also recommend Homeward Bound Adirondack, Inc. establish a review process, including management oversight, to verify that all participant forms are accurately completed and filed timely prior to enrollment. Response: Homeward Bound Adirondack, Inc. agrees with the finding and will implement procedures to address the recommendation in 2025.
2024-005 – Insufficient Financial Management Condition: The Organization drew down more revenues than expenditures incurred. Criteria: The VA Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program regulations (38 CFR Part 78) and the Uniform Guidance (2 CFR 200.302) require grantees to maintain a financial management system that provides accurate, current, and complete financial information, effective control over federal funds, and adequate documentation supporting all costs charged to the program. Financial management is considered insufficient when accounting practices do not ensure timely, accurate, and supported reporting of expenditures and drawdowns. Effect: Failure to maintain accurate financial data will result in discrepancies between expenditures and draw-downs. It also increases the risk of inaccurate financial results provided at closeout or unauthorized or ineligible expenses charged to the award, which may result in funding shortages for other qualified expenses. Cause: Homeward Bound Adirondack, Inc. failed to provide adequate oversight and internal controls to ensure the maintenance of accurate financial records. Specifically, credit card charges were recorded in the general ledger based on the day the charges cleared rather than the date the costs were incurred. This practice resulted in delays in recording expenditures, causing them to be recorded in the incorrect period. Recommendation: We recommend that Homeward Bound Adirondack, Inc. establish oversight practices to ensure that all revenues and expenses are recorded appropriately and reconciled to the proper drawdown requests. Response: Homeward Bound Adirondack, Inc. agrees with the finding and will implement procedures to address the recommendation in 2025.