Finding 1153658 (2024-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-19

AI Summary

  • Core Issue: Seven out of twelve reports for major federal programs lacked management's secondary review, indicating a significant deficiency in reporting practices.
  • Impacted Requirements: Compliance with grant agreements requires timely submission of accurate financial and performance reports.
  • Recommended Follow-Up: Establish clear policies and procedures for management review and approval of all reports before submission to grantors.

Finding Text

Finding 2024-005 Reporting (Significant Deficiency) Federal Assistance Listing Number: 17.258/17.278, 21.027, 93.576, 93.568 Federal Programs: WIOA Cluster, Coronavirus State and Local Fiscal Recovery Funds, Low-Income Home Energy Assistance, Refugee Entrant Assistance Discretionary Grants Federal Agencies: Department of Labor, Department of Treasury, Department of Health and Human Services Pass Through Entities: Clackamas Workforce Partnership, Coalition of Communities of Color, Multnomah County, Oregon Dept. of Justice, Worksystems, U.S. Committee for Refugees and Immigrants Federal Award Year: 2022, 2023, 2024 Repeat Finding: 2023-005 Criteria: As part of the agreements with granting agencies, the Organization is required to submit financial and performance reports by specific dates throughout the grant period. Condition: A test of 12 reports from the four major programs/clusters identified that 7 reports lacked evidence of secondary review by management. Cause: Policies and procedures were not established to ensure that reports prepared for grantors are reviewed. Corrective actions taken by management from prior audit recommendations were implemented after the current fiscal year end. Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors. Recommendation: Appropriate policies and procedures should be established to ensure all reports are reviewed and approved by management. Views of Responsible Officials: Contact person responsible: Tanja Lux, Director of Finance Corrective action planned: We will establish policies and procedures to ensure all reports are reviewed and approved by management. We are introducing Program Management Standards on October 1, 2025. After implementation, we will work on the technology for how to document reviews.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 1153659 2024-005
    Material Weakness Repeat
  • 1153660 2024-005
    Material Weakness Repeat
  • 1153661 2024-005
    Material Weakness Repeat
  • 1153662 2024-005
    Material Weakness Repeat
  • 1153663 2024-005
    Material Weakness Repeat
  • 1153664 2024-005
    Material Weakness Repeat
  • 1153665 2024-005
    Material Weakness Repeat
  • 1153666 2024-005
    Material Weakness Repeat
  • 1153667 2024-005
    Material Weakness Repeat
  • 1153668 2024-005
    Material Weakness Repeat
  • 1153669 2024-005
    Material Weakness Repeat
  • 1153670 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance $1.44M
84.425 Education Stabilization Fund $694,027
93.576 Refugee and Entrant Assistance Discretionary Grants $421,246
16.320 Services for Trafficking Victims $404,539
16.575 Crime Victim Assistance $343,557
84.047 Trio Upward Bound $313,553
21.027 Coronavirus State and Local Fiscal Recovery Funds $238,127
19.510 U.s. Refugee Admissions Program $235,997
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $216,540
17.258 Wioa Adult Program $172,050
17.278 Wioa Dislocated Worker Formula Grants $172,050
93.556 Marylee Allen Promoting Safe and Stable Families Program $165,580
93.569 Community Services Block Grant $154,760
97.010 Citizenship Education and Training $154,204
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $122,830
16.524 Legal Assistance for Victims $93,512
93.567 Refugee and Entrant Assistance Voluntary Agency Programs $71,143
93.667 Social Services Block Grant $61,076
20.600 State and Community Highway Safety $58,212
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $56,564
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $55,962
93.052 National Family Caregiver Support, Title Iii, Part E $52,054
14.218 Community Development Block Grants/entitlement Grants $39,794
14.267 Continuum of Care Program $32,705
17.259 Wioa Youth Activities $25,730
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $18,206
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $12,313
93.053 Nutrition Services Incentive Program $4,969
93.931 Demonstration Grants to States for Community Scholarship $816
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $607