Finding Text
Corporation for National and Community Service, State of California – California Volunteers, 94.006 AmeriCorps State and National
Reporting
Significant Deficiency in Internal Control Over Compliance
Grant Award
Number: G6Y2ZAMJJRA9, 22NDICA008
Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by underlying accounting information, and are presented in accordance with program requirements.
Condition: Amounts reported on the SF-425 were not supported by the underlying accounting information.
Cause: iFoster did not have adequate internal controls to ensure SF-425 reports were accurate.
Effect: Inaccurate information was reported to the federal awarding agency.
Questioned Costs: None noted.
Context/sampling: A nonstatistical sample of two SF-425 reports out of a population of four was selected for testing. iFoster was unable to provide support for the variances identified.
The September 30, 2023 SF-425 report had the following unreconciled variance
(Total Computable Column).
• Lines 10e/10g: $3,940 (less reported than general ledger support)
• Lines 10j/10k: $4,967 (less reported than general ledger support)
Report Finding from
Prior Year(s): No.
Recommendation: We recommend iFoster, Inc. enhance the internal controls to ensure SF-425 reports are accurate.
Views of Responsible
Officials: iFoster, Inc. agrees with this finding; see corrective action plan.