Finding Text
Finding 2024-008 Identification of the Federal Program: 93.568 – Low-Income Home Energy Assistance Program Compliance finding over reporting and significant deficiency in internal controls related to reporting Criteria: In accordance with the grant agreement between El Programa Hispano Catolico and Multnomah County, the Organization is to submit monthly expenditure reports by the 20th calendar day of the month following the month in which the expenditures were incurred. In addition, the Organization is to submit semi-annual internal financial statements within 30 days of December 31st and June 30th. Condition: The Organization did not submit 7 of the required 12 monthly financial reports or semi-annual internal financial statements timely to Multnomah County. Cause: Internal control processes and procedures were not in place to ensure required reports were filed timely. Effect: Multnomah County relies on monthly reports to monitor the activities of the Organization, and without these reports, Multnomah County cannot provide sufficient oversight of grant activities. Questioned Costs: None Repeat Finding: Yes Recommendations: We recommend the Organization develop internal control processes and procedures to ensure reports are filed timely. Views of Responsible Officials: The Organization began implementing processes and procedures to ensure all invoices are filed in a timely manner to funders in July 2024. The importance of understanding the requirements of the agreements has been stressed to the finance team. The team has also been instructed to save on SharePoint all communication with funders regarding changes of when reports are to be filed when the instructions differ from the agreement. The Organization has been behind on financial statements and previously was not able to submit the semi-annual financial statements. As of June 30, 2025, the first semi-annual financial statements were submitted.