FAC Explorer

Finding 1120501 (2024-002)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 350867
Organization: Intecare, INC (IN)
Auditor: Cliftonlarsonallen (cla)

AI Summary

  • Core Issue: There was a significant deficiency in internal controls, as one employee approved their own timesheets, violating the required approval process.
  • Impacted Requirements: The payroll disbursement process lacked consistent supervisor approvals, affecting the allocation of payroll costs to the Supporting Services for Veteran Families Program.
  • Recommended Follow-Up: Review and enhance the control process to ensure proper approvals are consistently obtained moving forward.

Finding Text

2024 – 002 Allowable Costs Federal Agency: U.S. Department of Veteran Affairs Federal Program Name: Supporting Services for Veteran Families Program Assistance Listing Number: 64.033 Federal Award Identification Number and Year: 14-IN-200, 14-IN-200SS, 14-IN-200-LT Award Period: October 1, 2022 – September 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization’s control process for payroll disbursements includes approval of employee timesheets by supervisors before disbursements are allocated to the program. Condition: Out of the forty (40) selections, four (4) pay dates for the same employee failed to comply with approval process as the employee approved their own timesheets. Questioned costs: None Context: The Organization’s control process resulted in inconsistent approvals in regard to payroll costs allocated to the program. Cause: This was an oversight over the process during a short period of time during management transition was not followed for one employee. Effect: A deviation from the existing internal control process occurred on four (4) payroll dates for one (1) employee. This impacted the allocation of the employee’s salary to the grant expenditures. Repeat Finding: No. Recommendation: We recommend the control process be reviewed and enhanced to ensure consistency in obtaining proper approvals. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency

Other Findings in this Audit

  • 544054 2024-001
    Significant Deficiency
  • 544055 2024-001
    Significant Deficiency
  • 544056 2024-001
    Significant Deficiency
  • 544057 2024-002
    Significant Deficiency
  • 544058 2024-002
    Significant Deficiency
  • 544059 2024-002
    Significant Deficiency
  • 544060 2024-003
    Significant Deficiency
  • 544061 2024-003
    Significant Deficiency
  • 544062 2024-003
    Significant Deficiency
  • 1120496 2024-001
    Significant Deficiency
  • 1120497 2024-001
    Significant Deficiency
  • 1120498 2024-001
    Significant Deficiency
  • 1120499 2024-002
    Significant Deficiency
  • 1120500 2024-002
    Significant Deficiency
  • 1120502 2024-003
    Significant Deficiency
  • 1120503 2024-003
    Significant Deficiency
  • 1120504 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
64.033 Va Supportive Services for Veteran Families Program $204,355