Finding 1156488 (2024-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-29
Audit: 368849
Organization: Transform 1012 N. Main Street (TX)

AI Summary

  • Core Issue: There is a significant deficiency in internal controls regarding the approval of grant reports.
  • Impacted Requirements: All reports submitted to grantors must have documented management approval, which was not met.
  • Recommended Follow-Up: Management should implement a system to ensure that all report approvals are documented and retained.

Finding Text

Finding 2024-002: Reporting – significant deficiency in internal controls over compliance Economic Development Initiative, Community Project Funding and Miscellaneous grants Criteria: The Organization’s control over compliance stipulate that all reports submitted to grantor be approved by management. Condition: During reporting testing for federal grants prior to submission 2 of 2 reports submitted did not have documented approval from management. Cause: The Organization’s procedure included a verbal approval of reports and therefore, management approval could not be confirmed or reperformed. Effect: The Organization’s bi-annual reporting is not fully documented in accordance with internal control procedures over compliance. Questioned Costs: None Recommendation: Management should ensure documentation of management approval of all reports are kept on file. Management’s Response: See corrective action plan.

Corrective Action Plan

2. In response to Finding 2024-002: Reporting – significant deficiency in internal controls over compliance Economic Development Initiative, Community Project Funding and Miscellaneous grants, please note the following: Cause of Internal Control Issue: Transform 1012’s grant reporting procedures included a verbal approval of reports and therefore, management approval could not be confirmed or reperformed. The effect of this is that bi-annual reporting was not fully documented in accordance with internal control procedures over compliance. Actions To Rectify Internal Control Issue: Management’s Response: Carlos Gonzalez-Jaime, Executive Director, will ensure his written documentation of review and approval of all grant reports is kept on file by using electronic signature to indicate review and approval and storing signed copies of the documentation. • This will be completed by October 31, 2025, for 2025 reports through October 31, 2025. Going forward, signed documentation will be stored within seven days of the report being issued.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $1.44M