Finding #2022-002 Type: Material weakness over federal awards Assistance Listing: 14.231 Emergency Solutions Grant Program 21.019 Coronavirus Relief Funding 21.027 Coronavirus State and Local Recovery Funds Requirement: Invoices should be approved before payment. In addition, per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by internal controls, and part of the official records of the Organization. Condition/Context: Invoices (112 out of 120) and timesheets/payroll records (23 out of 120) approvals could not be substantiated. Cause: Policies and oversight were not in place for formal documentation of invoices and timesheets. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend that supervisors sign off on invoices and timesheets during the process of review. Procedures should be put in place to ensure reviews are completed timely. Management Response: Management has implemented an electronic timekeeping system for payroll which requires timecards to be approved prior to submitting payroll. Management will also be reviewing each invoice prior to payment to ensure invoices are approved.
Finding #2022-004: Type: Significant deficiency over federal awards Type: Immaterial noncompliance Assistance Listing: 14.231 Emergency Solutions Grant Program Requirement: Amounts charged to contract should have adequate documentation supporting the amounts billed. Condition/Context: Out of a sample of 40 selected for testing, 2 expenses were missing invoices or receipts. Cause: Organization record retention and filing policies were not consistently followed. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend retaining all supporting documentation for payments. Payments should not be initiated without documentation to support the expense. Management Response: Management will provide additional training to staff on proper purchasing and documentation requirements as well as the Organization?s filing policies.
Finding #2022-002 Type: Material weakness over federal awards Assistance Listing: 14.231 Emergency Solutions Grant Program 21.019 Coronavirus Relief Funding 21.027 Coronavirus State and Local Recovery Funds Requirement: Invoices should be approved before payment. In addition, per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by internal controls, and part of the official records of the Organization. Condition/Context: Invoices (112 out of 120) and timesheets/payroll records (23 out of 120) approvals could not be substantiated. Cause: Policies and oversight were not in place for formal documentation of invoices and timesheets. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend that supervisors sign off on invoices and timesheets during the process of review. Procedures should be put in place to ensure reviews are completed timely. Management Response: Management has implemented an electronic timekeeping system for payroll which requires timecards to be approved prior to submitting payroll. Management will also be reviewing each invoice prior to payment to ensure invoices are approved.
Finding #2022-005: Type: Significant deficiency over federal awards Type: Immaterial noncompliance Assistance Listing: 21.019 Coronavirus Relief Fund 21.027 Coronavirus State and Local Relief Funds Requirement: Amounts charged to the contract should be allowable under the contract. Condition/Context: Out of a sample of 80 selected for testing, 4 expenses had unallowed costs charged to the grant. Cause: The Organization did not have appropriate controls over allowable costs. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: $328 Recommendation: We recommend oversight of contract billings and accounting records to ensure activity is charged and recorded according to contract requirements. Management Response: Management will provide additional training to staff on proper expense charges. Management is reviewing invoices to ensure all expenses are allowable before requesting reimbursement.
Finding #2022-002 Type: Material weakness over federal awards Assistance Listing: 14.231 Emergency Solutions Grant Program 21.019 Coronavirus Relief Funding 21.027 Coronavirus State and Local Recovery Funds Requirement: Invoices should be approved before payment. In addition, per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by internal controls, and part of the official records of the Organization. Condition/Context: Invoices (112 out of 120) and timesheets/payroll records (23 out of 120) approvals could not be substantiated. Cause: Policies and oversight were not in place for formal documentation of invoices and timesheets. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend that supervisors sign off on invoices and timesheets during the process of review. Procedures should be put in place to ensure reviews are completed timely. Management Response: Management has implemented an electronic timekeeping system for payroll which requires timecards to be approved prior to submitting payroll. Management will also be reviewing each invoice prior to payment to ensure invoices are approved.
Finding #2022-005: Type: Significant deficiency over federal awards Type: Immaterial noncompliance Assistance Listing: 21.019 Coronavirus Relief Fund 21.027 Coronavirus State and Local Relief Funds Requirement: Amounts charged to the contract should be allowable under the contract. Condition/Context: Out of a sample of 80 selected for testing, 4 expenses had unallowed costs charged to the grant. Cause: The Organization did not have appropriate controls over allowable costs. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: $328 Recommendation: We recommend oversight of contract billings and accounting records to ensure activity is charged and recorded according to contract requirements. Management Response: Management will provide additional training to staff on proper expense charges. Management is reviewing invoices to ensure all expenses are allowable before requesting reimbursement.
Finding #2022-003 Type: Significant deficiency over federal awards Type: Immaterial noncompliance Assistance Listing: 21.027 Coronavirus State and Local Recovery Funds Requirement: Disbursements are required to be charged to the contract for the period in which they relate and are expensed. Condition/Context: Two invoices tested (totaling approximately $41,000) were charged during to the cost reimbursement grant for the fiscal year that were for services for future periods. Cause: The Organization did not have appropriate controls over cut-off and grant billings. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: Amounts charged for future periods was approximately $41,000. Recommendation: We recommend oversight of contract billings and accounting records to ensure activity is charged and recorded according to contract requirements. Management Response: Management is reviewing invoices to ensure all expenses are recorded in the proper period.
Finding #2022-002 Type: Material weakness over federal awards Assistance Listing: 14.231 Emergency Solutions Grant Program 21.019 Coronavirus Relief Funding 21.027 Coronavirus State and Local Recovery Funds Requirement: Invoices should be approved before payment. In addition, per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by internal controls, and part of the official records of the Organization. Condition/Context: Invoices (112 out of 120) and timesheets/payroll records (23 out of 120) approvals could not be substantiated. Cause: Policies and oversight were not in place for formal documentation of invoices and timesheets. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend that supervisors sign off on invoices and timesheets during the process of review. Procedures should be put in place to ensure reviews are completed timely. Management Response: Management has implemented an electronic timekeeping system for payroll which requires timecards to be approved prior to submitting payroll. Management will also be reviewing each invoice prior to payment to ensure invoices are approved.
Finding #2022-004: Type: Significant deficiency over federal awards Type: Immaterial noncompliance Assistance Listing: 14.231 Emergency Solutions Grant Program Requirement: Amounts charged to contract should have adequate documentation supporting the amounts billed. Condition/Context: Out of a sample of 40 selected for testing, 2 expenses were missing invoices or receipts. Cause: Organization record retention and filing policies were not consistently followed. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend retaining all supporting documentation for payments. Payments should not be initiated without documentation to support the expense. Management Response: Management will provide additional training to staff on proper purchasing and documentation requirements as well as the Organization?s filing policies.
Finding #2022-002 Type: Material weakness over federal awards Assistance Listing: 14.231 Emergency Solutions Grant Program 21.019 Coronavirus Relief Funding 21.027 Coronavirus State and Local Recovery Funds Requirement: Invoices should be approved before payment. In addition, per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by internal controls, and part of the official records of the Organization. Condition/Context: Invoices (112 out of 120) and timesheets/payroll records (23 out of 120) approvals could not be substantiated. Cause: Policies and oversight were not in place for formal documentation of invoices and timesheets. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend that supervisors sign off on invoices and timesheets during the process of review. Procedures should be put in place to ensure reviews are completed timely. Management Response: Management has implemented an electronic timekeeping system for payroll which requires timecards to be approved prior to submitting payroll. Management will also be reviewing each invoice prior to payment to ensure invoices are approved.
Finding #2022-004: Type: Significant deficiency over federal awards Type: Immaterial noncompliance Assistance Listing: 14.231 Emergency Solutions Grant Program Requirement: Amounts charged to contract should have adequate documentation supporting the amounts billed. Condition/Context: Out of a sample of 40 selected for testing, 2 expenses were missing invoices or receipts. Cause: Organization record retention and filing policies were not consistently followed. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend retaining all supporting documentation for payments. Payments should not be initiated without documentation to support the expense. Management Response: Management will provide additional training to staff on proper purchasing and documentation requirements as well as the Organization?s filing policies.
Finding #2022-002 Type: Material weakness over federal awards Assistance Listing: 14.231 Emergency Solutions Grant Program 21.019 Coronavirus Relief Funding 21.027 Coronavirus State and Local Recovery Funds Requirement: Invoices should be approved before payment. In addition, per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by internal controls, and part of the official records of the Organization. Condition/Context: Invoices (112 out of 120) and timesheets/payroll records (23 out of 120) approvals could not be substantiated. Cause: Policies and oversight were not in place for formal documentation of invoices and timesheets. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend that supervisors sign off on invoices and timesheets during the process of review. Procedures should be put in place to ensure reviews are completed timely. Management Response: Management has implemented an electronic timekeeping system for payroll which requires timecards to be approved prior to submitting payroll. Management will also be reviewing each invoice prior to payment to ensure invoices are approved.
Finding #2022-005: Type: Significant deficiency over federal awards Type: Immaterial noncompliance Assistance Listing: 21.019 Coronavirus Relief Fund 21.027 Coronavirus State and Local Relief Funds Requirement: Amounts charged to the contract should be allowable under the contract. Condition/Context: Out of a sample of 80 selected for testing, 4 expenses had unallowed costs charged to the grant. Cause: The Organization did not have appropriate controls over allowable costs. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: $328 Recommendation: We recommend oversight of contract billings and accounting records to ensure activity is charged and recorded according to contract requirements. Management Response: Management will provide additional training to staff on proper expense charges. Management is reviewing invoices to ensure all expenses are allowable before requesting reimbursement.
Finding #2022-002 Type: Material weakness over federal awards Assistance Listing: 14.231 Emergency Solutions Grant Program 21.019 Coronavirus Relief Funding 21.027 Coronavirus State and Local Recovery Funds Requirement: Invoices should be approved before payment. In addition, per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by internal controls, and part of the official records of the Organization. Condition/Context: Invoices (112 out of 120) and timesheets/payroll records (23 out of 120) approvals could not be substantiated. Cause: Policies and oversight were not in place for formal documentation of invoices and timesheets. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend that supervisors sign off on invoices and timesheets during the process of review. Procedures should be put in place to ensure reviews are completed timely. Management Response: Management has implemented an electronic timekeeping system for payroll which requires timecards to be approved prior to submitting payroll. Management will also be reviewing each invoice prior to payment to ensure invoices are approved.
Finding #2022-005: Type: Significant deficiency over federal awards Type: Immaterial noncompliance Assistance Listing: 21.019 Coronavirus Relief Fund 21.027 Coronavirus State and Local Relief Funds Requirement: Amounts charged to the contract should be allowable under the contract. Condition/Context: Out of a sample of 80 selected for testing, 4 expenses had unallowed costs charged to the grant. Cause: The Organization did not have appropriate controls over allowable costs. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: $328 Recommendation: We recommend oversight of contract billings and accounting records to ensure activity is charged and recorded according to contract requirements. Management Response: Management will provide additional training to staff on proper expense charges. Management is reviewing invoices to ensure all expenses are allowable before requesting reimbursement.
Finding #2022-003 Type: Significant deficiency over federal awards Type: Immaterial noncompliance Assistance Listing: 21.027 Coronavirus State and Local Recovery Funds Requirement: Disbursements are required to be charged to the contract for the period in which they relate and are expensed. Condition/Context: Two invoices tested (totaling approximately $41,000) were charged during to the cost reimbursement grant for the fiscal year that were for services for future periods. Cause: The Organization did not have appropriate controls over cut-off and grant billings. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: Amounts charged for future periods was approximately $41,000. Recommendation: We recommend oversight of contract billings and accounting records to ensure activity is charged and recorded according to contract requirements. Management Response: Management is reviewing invoices to ensure all expenses are recorded in the proper period.
Finding #2022-002 Type: Material weakness over federal awards Assistance Listing: 14.231 Emergency Solutions Grant Program 21.019 Coronavirus Relief Funding 21.027 Coronavirus State and Local Recovery Funds Requirement: Invoices should be approved before payment. In addition, per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by internal controls, and part of the official records of the Organization. Condition/Context: Invoices (112 out of 120) and timesheets/payroll records (23 out of 120) approvals could not be substantiated. Cause: Policies and oversight were not in place for formal documentation of invoices and timesheets. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend that supervisors sign off on invoices and timesheets during the process of review. Procedures should be put in place to ensure reviews are completed timely. Management Response: Management has implemented an electronic timekeeping system for payroll which requires timecards to be approved prior to submitting payroll. Management will also be reviewing each invoice prior to payment to ensure invoices are approved.
Finding #2022-004: Type: Significant deficiency over federal awards Type: Immaterial noncompliance Assistance Listing: 14.231 Emergency Solutions Grant Program Requirement: Amounts charged to contract should have adequate documentation supporting the amounts billed. Condition/Context: Out of a sample of 40 selected for testing, 2 expenses were missing invoices or receipts. Cause: Organization record retention and filing policies were not consistently followed. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend retaining all supporting documentation for payments. Payments should not be initiated without documentation to support the expense. Management Response: Management will provide additional training to staff on proper purchasing and documentation requirements as well as the Organization?s filing policies.