Finding 1170520 (2025-002)

Finding 2025-002: Federal Program: Corporation for National and Community Service: Kentucky Cabinet for Health & Family Services AmeriCorps State & National, Assistance Listing No. 94.006 Criteria: The University must have internal controls in place for compliance as required by 2 CFR Part 200.303. The University requires that interviews be conducted and documented prior to onboarding AmeriCorps members. Condition: During our testing of eligibility for 25 program participants, we noted that four participants did not have evidence of being interviewed prior to being hired. Cause: Until the implementation of a new system and procedure, the University's documentation process for interviews during a portion of the audit period did not include formalized controls to centralize retention and documentation of interview evidence. Interview documentation was maintained through individual staff email accounts and calendar systems lacked standardized filing and retention protocols, resulting in the inability to locate evidence that interviews were conducted for four participants. Effect: The University's internal control was not followed and thus a total of four program participants did not have evidence of being properly interviewed prior to being hired. Questioned Costs: There are no questioned costs. Recommendation: We recommend the University review controls and implement a standardized process and refine its system to ensure ongoing compliance with established controls. Views of responsible officials and planned corrective actions: The University agrees with the auditors' finding and recommendations. The following corrective actions have been taken: During the 2023-2024 academic year, EngageKY implemented a new process for recordkeeping related to the recruitment and selection of Kentucky College Coaches. As part of the implementation, site supervisors and program staff began to use Salesforce to maintain notes from screening interviews and general interviews. The missing documentation referenced in this finding was for individuals hired prior to the new process. EngageKY will continue to use Salesforce to document the recruitment and selection of Kentucky College Coaches.