Finding 1096672 (2023-003)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2025-01-27

AI Summary

  • Core Issue: The New York State Sheriffs’ Association lacks adequate internal controls over compliance, specifically due to insufficient segregation of duties.
  • Impacted Requirements: This situation violates 2 CFR Section 200.303, which mandates proper internal controls for managing federal awards.
  • Recommended Follow-Up: Review and update policies to enhance segregation of duties, ensuring compliance and timely detection of issues.

Finding Text

Internal Control Over Compliance Information on Federal Program: U.S. Department of Health COVID-19 Detection and Mitigation of COVID-19 in Confinement Facilities, federal assistance listing number 93.323. Criteria: 2 CFR Section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards incompliance with federal statutes, regulations, and the terms and conditions of the federal awards. Statement of Condition: Adequate internal controls over compliance are not established. Specifically, there is a lack of segregation of duties. Statement of Cause: Segregation of these duties has not been achieved due to the small size of the Association and current procedures. Statement of Effect: The New York State Sheriffs’ Association, Inc. is not in compliance with 2 CFR Section 200.303. There is a reasonable possibility that noncompliance would not be prevented or detected and corrected in a timely basis. Questioned Cost: None Repeat Finding: Yes Perspective Information: Management did have a process to identify and track costs under the grant through the use of separate general ledger accounts for purposes of claiming reimbursement. Recommendation: We recommend a review of policies and procedures to update and determine where changes may provide opportunities for segregation of duties. Views of responsible officials and planned corrective actions: Invoices received by NYSSA pertaining to Federal Grants will be given to the Deputy Director, Lucas Ashby for review. (current procedure). Invoices to be paid will be entered into Quickbooks financial software by the Finance Manager, Jon Greenwalt (current procedure). Checks for payment to grant vendors follow the same procedures and processes as listed in 2022-001 above, numbers 1 and 2 [New procedure implemented] Based on the timeline of the 2022 audit, many of the corrective actions were made in late Oct/November 2023.

Categories

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

Other Findings in this Audit

  • 520230 2023-003
    Material Weakness Repeat
  • 520231 2023-004
    Significant Deficiency Repeat
  • 520232 2023-005
    Significant Deficiency
  • 1096673 2023-004
    Significant Deficiency Repeat
  • 1096674 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $4.96M
20.600 State and Community Highway Safety $326,891
20.616 National Priority Safety Programs $265,043