Finding Text
Identification of the federal program: 93.568 – Low-Income Home Energy Assistance Program
Compliance finding over reporting and significant deficiency in internal controls related to reporting
Criteria:
In accordance with the grant agreement between El Programa Hispano Catolico and Multnomah County, the
Organization is to submit monthly expenditure reports by the 20th calendar day of the month following the month
in which the expenditures were incurred.
Condition:
The Organization did not submit financial reports timely to Multnomah County.
Cause:
Internal control processes and procedures were not in place to ensure required monthly reports were filed timely.
Effect:
Multnomah County relies on monthly reports to monitor the activities of the Organization, and without these
reports, Multnomah County cannot provide sufficient oversight of grant activities.
Questioned Costs:
None
Recommendations:
We recommend the Organization develop internal control processes and procedures to ensure reports are filed
timely.
Views of responsible officials:
We agree with the need for internal control processes and procedures to ensure the finance team files reports
timely.
During the audited period, the financial reporting was transitioning to EPHC from Catholic Charities, and staff
were hired and trained on the financial reporting. Within 6 months of this transition starting, reports were
submitted timely.
Finance team members are following these processes on a consistent basis moving forward.