Finding 2022 – 03
Property and Equipment
Federal Program - Emergency Solutions Grant CFDA 14.231
Criteria: A physical inventory of the property must be taken, and the results reconciled with the property records at least once every two years (2 CFR section 200.313(d)(2)).
Condition: The Organization has not taken physical inventory of its fixed assets purchased with grant funds.
Effect: Assets purchased may be lost, damaged or stolen and could lead to loss of assets or the reporting of misleading financial information.
Cause: The Organization does not have procedures in place to take inventory of equipment acquired under federal awards.
Recommendation: Implement an inventory policy and procedures to verify existence and condition of assets acquired with federal awards at least every two years.
Views of responsible officials: The Organization agrees with this finding and Program Directors will perform annual inventories of equipment within their respective departments.
Finding 2022 – 03
Property and Equipment
Federal Program - Emergency Solutions Grant CFDA 14.231
Criteria: A physical inventory of the property must be taken, and the results reconciled with the property records at least once every two years (2 CFR section 200.313(d)(2)).
Condition: The Organization has not taken physical inventory of its fixed assets purchased with grant funds.
Effect: Assets purchased may be lost, damaged or stolen and could lead to loss of assets or the reporting of misleading financial information.
Cause: The Organization does not have procedures in place to take inventory of equipment acquired under federal awards.
Recommendation: Implement an inventory policy and procedures to verify existence and condition of assets acquired with federal awards at least every two years.
Views of responsible officials: The Organization agrees with this finding and Program Directors will perform annual inventories of equipment within their respective departments.
Finding 2022 – 03
Property and Equipment
Federal Program - Emergency Solutions Grant CFDA 14.231
Criteria: A physical inventory of the property must be taken, and the results reconciled with the property records at least once every two years (2 CFR section 200.313(d)(2)).
Condition: The Organization has not taken physical inventory of its fixed assets purchased with grant funds.
Effect: Assets purchased may be lost, damaged or stolen and could lead to loss of assets or the reporting of misleading financial information.
Cause: The Organization does not have procedures in place to take inventory of equipment acquired under federal awards.
Recommendation: Implement an inventory policy and procedures to verify existence and condition of assets acquired with federal awards at least every two years.
Views of responsible officials: The Organization agrees with this finding and Program Directors will perform annual inventories of equipment within their respective departments.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.
Finding 2022 – 03
Property and Equipment
Federal Program - Emergency Solutions Grant CFDA 14.231
Criteria: A physical inventory of the property must be taken, and the results reconciled with the property records at least once every two years (2 CFR section 200.313(d)(2)).
Condition: The Organization has not taken physical inventory of its fixed assets purchased with grant funds.
Effect: Assets purchased may be lost, damaged or stolen and could lead to loss of assets or the reporting of misleading financial information.
Cause: The Organization does not have procedures in place to take inventory of equipment acquired under federal awards.
Recommendation: Implement an inventory policy and procedures to verify existence and condition of assets acquired with federal awards at least every two years.
Views of responsible officials: The Organization agrees with this finding and Program Directors will perform annual inventories of equipment within their respective departments.
Finding 2022 – 03
Property and Equipment
Federal Program - Emergency Solutions Grant CFDA 14.231
Criteria: A physical inventory of the property must be taken, and the results reconciled with the property records at least once every two years (2 CFR section 200.313(d)(2)).
Condition: The Organization has not taken physical inventory of its fixed assets purchased with grant funds.
Effect: Assets purchased may be lost, damaged or stolen and could lead to loss of assets or the reporting of misleading financial information.
Cause: The Organization does not have procedures in place to take inventory of equipment acquired under federal awards.
Recommendation: Implement an inventory policy and procedures to verify existence and condition of assets acquired with federal awards at least every two years.
Views of responsible officials: The Organization agrees with this finding and Program Directors will perform annual inventories of equipment within their respective departments.
Finding 2022 – 03
Property and Equipment
Federal Program - Emergency Solutions Grant CFDA 14.231
Criteria: A physical inventory of the property must be taken, and the results reconciled with the property records at least once every two years (2 CFR section 200.313(d)(2)).
Condition: The Organization has not taken physical inventory of its fixed assets purchased with grant funds.
Effect: Assets purchased may be lost, damaged or stolen and could lead to loss of assets or the reporting of misleading financial information.
Cause: The Organization does not have procedures in place to take inventory of equipment acquired under federal awards.
Recommendation: Implement an inventory policy and procedures to verify existence and condition of assets acquired with federal awards at least every two years.
Views of responsible officials: The Organization agrees with this finding and Program Directors will perform annual inventories of equipment within their respective departments.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.
Finding 2022 - 02
Segregation of duties
Emergency Solutions Grant-Assistance Listing No. 14.231 and Victim Assistance Grant Listing No. 16.575
Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately.
Condition: Key duties and functions are not segregated among Organization personnel. This is especially a concern in the cash management, accounts receivable, and payroll functions.
Effect: The risk exists that transactions could be mishandled, due to errors or fraud, that could lead to loss of assets, the reporting of misleading financial information, or noncompliance with allowable costs and cost principles.
Cause: There are a limited number of personnel for certain functions.
Recommendation: The duties should be separated as much as possible, by possibly training and utilizing non-financial personnel and utilizing alternative controls.
Views of responsible officials: The Organization agrees with this finding and will implement the recommendations.