Finding 1162014 (2024-008)

IDENTIFICATION OF THE FEDERAL PROGRAM ALN 16.575 Crime Victim Assistance CRITERIA An eligible participant in this program is an individuals aged 18 to 25. CONDITION Management was not able to provide support for all of the participants tested. Accordingly, we were not able to determine eligibility. CAUSE Management did not monitor eligibility on a consistent basis and maintain appropriate supporting documentation to support participant eligibility. The costs and activity were not properly reviewed against eligible participants or the billing to grantors was not reviewed. Accurate and timely monthly grant billing procedures were not performed. EFFECT Certain key financial statement amounts are not supported. The inability to produce documents could lead to questioned costs or produce inconsistent results which could impact the ability to receive future funding. QUESTION COSTS $17,562. RECOMMENDATION Management should develop a system to store and categorize electronic and paper documents so that they can be easily accessible. Management should create a template of the eligibility requirements for each grant. As part of the grant billing process, management should review the billing support for eligible participants and costs. More care is required to be exercised when reviewing eligibility and costs charged on grants. Training should be provided to program and accounting staff. SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED) MATERIAL WEAKNESS COMPLIANCE 2024-008 – ELIGIBILITY (CONTINUED) MANAGEMENT’S RESPONSE AND PLANNED CORRECTIVE ACTION See attached corrective action plan.