Finding 2022-001 ? Allowable Costs Federal Agency: Department of Justice Federal Program Name: Comprehensive Opioid, Stimulant, and Substance Abuse Program Assistance Listing Number: 16.838 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: October 1, 2019 through September 30, 2023 Type of Finding: Significant deficiency in Internal Control over Compliance Other Matters Condition: Through audit procedures performed, noted that no documentation was maintained to support the allocation of an employee's time charged to the grant for the pay periods tested. Criteria or Specific Requirement: TASC is required to establish controls over compliance for all compliance areas. The documented control over allowable costs was that the supervisor review timesheets for updated changes to allocations of employees? time charged to the grant. Questioned Costs: None. Context: Through audit procedures performed, noted that time spent on grant was updated after the initial timesheet preparation and not subject to the timesheet review and approval process. Cause: Employee?s time was updated and not reflected in the original timesheet for approval. Effect: The lack of segregation of duties in adjustment to time spent on a grant with no supervisor review could result in potentially charging salary expense to the program for time that was not spent on grant activities. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that current time tracking policies and procedures be followed in timecard preparation to document review and subsequent approval including adjustments made by the CFO. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management will modify its? Segregation of Duties (BUS 123) policy to include language requiring Supervisory sign-off of manual time charge adjustments that occur after time sheets have been approved as a result of incorrect time sheet submissions.
Finding 2022-002 ? Federal Funding Accountability and Transparency Act of 2006 (FFATA) Reporting Federal Agency: Department of Justice Federal Program Name: Comprehensive Opioid, Stimulant, and Substance Abuse Program Assistance Listing Number: 16.838 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: October 1, 2019 through September 30, 2023 Type of Finding: Material Noncompliance (Modified Opinion) Material Weakness in Internal Control over Compliance Condition: During our testing, TASC reported they had not completed the required FFATA reporting for any of the subawards made during the year ending June 30, 2022 nor subsequent to year-end. Criteria or Specific Requirement: The Code of Federal Regulations, 2 CFR Part 170, as required by the Federal Funding Accountability and Transparency Act (FFATA), states organizations which make subawards of federal funding with obligations of $25,000 or greater must complete FFATA reporting of executive compensation to the federal agency no later than the end of the month following the month in which the subaward obligation was made. Questioned Costs: None. Context: During our testing, it was noted TASC did not have proper procedures in place for completing the FFATA reporting for subawards and subawardee executive compensation as required in the federal funding notice of awards. Cause: TASC was not aware of this requirement. Effect: By not completing the required FFATA reporting, TASC is not in compliance with the terms of the award and compliance supplement. Repeat Finding: This is not a repeat finding. Recommendation: We recommend TASC put a process in place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as required. We also recommend a careful review of all terms and conditions of grant awards to ensure compliance with the grant award. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management will modify its? Subaward Recipient Administration and Monitoring of Federal Funds Policy (BUS 122) to include language requiring reporting of subaward and subawardee executive compensation in compliance with FFATA requirements.
Finding 2022-003 ? Cash Management Federal Agency: Department of Justice Federal Program Name: Comprehensive Opioid, Stimulant, and Substance Abuse Program Assistance Listing Number: 16.838 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: October 1, 2019 through September 30, 2023 Type of Finding: Significant deficiency in Internal Control over Compliance Criteria or Specific Requirement: TASC is required to establish controls over compliance for all compliance areas. The documented control over cash management was that the CFO reviews and approves invoices to funding agencies. Questioned Costs: None. Context: 5 exceptions were identified from a sample of the original 5 cash drawdowns in order to test the population of 14 drawdowns made during the fiscal year. A review of drawdowns from April 1 through June 30, 2022 showed that TASC did begin to follow the prescribed control following issuance of the prior year single audit. Cause: The operations of the grant are such that program leaders and the CFO communicate frequently on the expense incurred by TASC for reimbursement, but the billings from TASC were prepared and sent by the CFO with no corresponding review. Effect: The lack of segregation of duties in preparation of billings to funders could result in the submission of invoices to funders for which expenses were not incurred. Repeat Finding: This is a repeat finding as Finding 2021-003 in the prior year. Recommendation: TASC should continue to follow the documented policy of documenting preparation and review of billings submitted to funders. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management implemented segregation of duties for this situation shortly after conclusion of the FY21 audit. Management formulated a Segregation of Duties (BUS 123) that included segregation of preparation and review of billings effective July 1, 2022.
Finding 2022-001 ? Allowable Costs Federal Agency: Department of Justice Federal Program Name: Comprehensive Opioid, Stimulant, and Substance Abuse Program Assistance Listing Number: 16.838 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: October 1, 2019 through September 30, 2023 Type of Finding: Significant deficiency in Internal Control over Compliance Other Matters Condition: Through audit procedures performed, noted that no documentation was maintained to support the allocation of an employee's time charged to the grant for the pay periods tested. Criteria or Specific Requirement: TASC is required to establish controls over compliance for all compliance areas. The documented control over allowable costs was that the supervisor review timesheets for updated changes to allocations of employees? time charged to the grant. Questioned Costs: None. Context: Through audit procedures performed, noted that time spent on grant was updated after the initial timesheet preparation and not subject to the timesheet review and approval process. Cause: Employee?s time was updated and not reflected in the original timesheet for approval. Effect: The lack of segregation of duties in adjustment to time spent on a grant with no supervisor review could result in potentially charging salary expense to the program for time that was not spent on grant activities. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that current time tracking policies and procedures be followed in timecard preparation to document review and subsequent approval including adjustments made by the CFO. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management will modify its? Segregation of Duties (BUS 123) policy to include language requiring Supervisory sign-off of manual time charge adjustments that occur after time sheets have been approved as a result of incorrect time sheet submissions.
Finding 2022-002 ? Federal Funding Accountability and Transparency Act of 2006 (FFATA) Reporting Federal Agency: Department of Justice Federal Program Name: Comprehensive Opioid, Stimulant, and Substance Abuse Program Assistance Listing Number: 16.838 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: October 1, 2019 through September 30, 2023 Type of Finding: Material Noncompliance (Modified Opinion) Material Weakness in Internal Control over Compliance Condition: During our testing, TASC reported they had not completed the required FFATA reporting for any of the subawards made during the year ending June 30, 2022 nor subsequent to year-end. Criteria or Specific Requirement: The Code of Federal Regulations, 2 CFR Part 170, as required by the Federal Funding Accountability and Transparency Act (FFATA), states organizations which make subawards of federal funding with obligations of $25,000 or greater must complete FFATA reporting of executive compensation to the federal agency no later than the end of the month following the month in which the subaward obligation was made. Questioned Costs: None. Context: During our testing, it was noted TASC did not have proper procedures in place for completing the FFATA reporting for subawards and subawardee executive compensation as required in the federal funding notice of awards. Cause: TASC was not aware of this requirement. Effect: By not completing the required FFATA reporting, TASC is not in compliance with the terms of the award and compliance supplement. Repeat Finding: This is not a repeat finding. Recommendation: We recommend TASC put a process in place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as required. We also recommend a careful review of all terms and conditions of grant awards to ensure compliance with the grant award. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management will modify its? Subaward Recipient Administration and Monitoring of Federal Funds Policy (BUS 122) to include language requiring reporting of subaward and subawardee executive compensation in compliance with FFATA requirements.
Finding 2022-003 ? Cash Management Federal Agency: Department of Justice Federal Program Name: Comprehensive Opioid, Stimulant, and Substance Abuse Program Assistance Listing Number: 16.838 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: October 1, 2019 through September 30, 2023 Type of Finding: Significant deficiency in Internal Control over Compliance Criteria or Specific Requirement: TASC is required to establish controls over compliance for all compliance areas. The documented control over cash management was that the CFO reviews and approves invoices to funding agencies. Questioned Costs: None. Context: 5 exceptions were identified from a sample of the original 5 cash drawdowns in order to test the population of 14 drawdowns made during the fiscal year. A review of drawdowns from April 1 through June 30, 2022 showed that TASC did begin to follow the prescribed control following issuance of the prior year single audit. Cause: The operations of the grant are such that program leaders and the CFO communicate frequently on the expense incurred by TASC for reimbursement, but the billings from TASC were prepared and sent by the CFO with no corresponding review. Effect: The lack of segregation of duties in preparation of billings to funders could result in the submission of invoices to funders for which expenses were not incurred. Repeat Finding: This is a repeat finding as Finding 2021-003 in the prior year. Recommendation: TASC should continue to follow the documented policy of documenting preparation and review of billings submitted to funders. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management implemented segregation of duties for this situation shortly after conclusion of the FY21 audit. Management formulated a Segregation of Duties (BUS 123) that included segregation of preparation and review of billings effective July 1, 2022.