Finding 1100110 (2023-004)

Condition and Criteria: Performance reports must be submitted monthly or quarterly detailing the progress of performance based on metrics identified by the Indiana Department of Health (IDOH). The metrics are detailed in the individual grant agreement. These metrics relate to the number of people served through the program and other non-financial objectives. Reporting for these metrics were not completed accurately. Cause: There is not an adequate internal control system to compare and maintain source data established to ensure source data mirrors metrics reported. Effect: Performance reports cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As these reports deal with performance metrics, there are no questioned costs identified. Context: Testing was conducted on three performance reports out of sixteen reports submitted for the calendar year for the above RPE grant. 100% of the reports tested had deviations between the source documents and the submitted report metrics for the reporting period. Metrics were under and over reported as compared to source data. Identification of Repeat Findings: This finding is not a repeat finding as RPE was not tested in 2022. Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Utilize & document consistent process and tools (Client Track database) for effective tracking and reporting for all program reports. • Establish a routine for random and planned audits to verify reporting accuracy. • Provide training on proper reporting procedures, best audit practices, and data entry accuracy. Tracking and Documentation: • All program reports will be organized by grant name, month, and year with program report and source document with two signatures to confirm the process (manager and Department Director). • All staff will sign off on training topics, with documentation saved in their personnel folder. • Random internal audits will be conducted bi-weekly throughout the year to ensure compliance.