Finding 1081910 (2024-005)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2024-11-13

AI Summary

  • Core Issue: Limited or no segregation of duties was found in key areas, impacting internal controls over the Federal award.
  • Impacted Requirements: This violates the requirement for effective internal control as outlined in Title 2 U.S. Code of Federal Regulations Part 200.303a.
  • Recommended Follow-Up: Management acknowledges the issue and has a corrective action plan in place; monitor implementation closely.

Finding Text

Refer to Section II for findings 2024-001, 2024-002 and 2024-003 Information on the Federal Program: Federal Agency: United States Department of Veteran Affairs Program Name: VA Supportive Services for Veteran Families Program (SSVF) CFDA: 64.033 Federal Award Identification Number: 14-MA-209 Federal Award Year: 2024 Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.303a, the Organization is required to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition Found: We noted there was limited or no segregation of duties for the majority of fiscal year June 30, 2024 in several areas during our audit. See Section II for findings 2024-001, 2024-002 and 2024-003. Context: We noted these conditions while obtaining an understanding of internal control for the respective transaction cycles listed in the findings. Questioned Costs: None noted Identification as a Repeat Finding, if Applicable: A repeat finding; See finding 2023-005, 2022-005, 2021-005, 2020-006 and 2019-007 Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan attached.

Categories

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 505468 2024-005
    Material Weakness Repeat
  • 505469 2024-006
    Material Weakness Repeat
  • 505470 2024-007
    Material Weakness Repeat
  • 505471 2024-008
    Material Weakness Repeat
  • 1081911 2024-006
    Material Weakness Repeat
  • 1081912 2024-007
    Material Weakness Repeat
  • 1081913 2024-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
64.033 Va Supportive Services for Veteran Families Program $2.36M
14.267 Continuum of Care Program $420,000
14.239 Home Investment Partnerships Program $307,230
64.024 Va Homeless Providers Grant and Per Diem Program $260,575