Finding 1221747 (2024-007)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-06-30

AI Summary

  • Core Issue: One out of ten employee files is missing a signed nondiscrimination and drug-free policy, and one lacks a confidentiality statement.
  • Impacted Requirements: The Organization is not meeting grant policy requirements due to inadequate documentation controls.
  • Recommended Follow-Up: Implement a checklist for required documents, train HR staff on auditing practices, and conduct quarterly reviews of employee files.

Finding Text

Criteria: Per review of grant agreements, the employees are required to sign a nondiscrimination and drug free policy. Per Organization policy, employees are required to sign a confidentiality statement. Condition: One out of ten employee files tested lacked a signed nondiscrimination and drug policy. One employee also did not have a signed confidentiality statement on file. Cause: There is not an adequate internal control system over employee file documentation. Effect: The Organization is not in compliance with the grant policy requirements. Questioned Costs: N/A Perspective Information: The lack of documentation may be pervasive to other employee files not tested Repeat Findings: This finding is not a repeat finding. Context: Testing was conducted on ten employee files. One employee did not have a signed handbook which included the drug free policy and the nondiscrimination statement. The same employee also did not have a signed confidentiality statement. Recommendation: Procedures should be followed to ensure employee files have proper documentation per grant and Organization policy. Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges gaps in VOCA employee file documentation.  Implement a standardized checklist for VOCA and other grant-funded employees that includes required acknowledgements (nondiscrimination, drug-free workplace, confidentiality, and related forms).  Educate HR staff in auditing best practices, emphasizing complete and accurate employee files and the specific grant documentation required.  Schedule periodic reviews of VOCA-funded employee files (at least quarterly) to verify that all required documents are present and current, with results reported to management.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges gaps in VOCA employee file documentation.  Implement a standardized checklist for VOCA and other grant-funded employees that includes required acknowledgements (nondiscrimination, drug-free workplace, confidentiality, and related forms).  Educate HR staff in auditing best practices, emphasizing complete and accurate employee files and the specific grant documentation required.  Schedule periodic reviews of VOCA-funded employee files (at least quarterly) to verify that all required documents are present and current, with results reported to management.

Categories

Allowable Costs / Cost Principles HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1221743 2024-003
    Material Weakness Repeat
  • 1221744 2024-004
    Material Weakness Repeat
  • 1221745 2024-005
    Material Weakness Repeat
  • 1221746 2024-006
    Material Weakness Repeat
  • 1221748 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.575 CRIME VICTIM ASSISTANCE $298,506
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $157,564
14.267 CONTINUUM OF CARE PROGRAM $92,723
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $66,723
93.436 WELL-INTEGRATED SCREENING AND EVALUATION FOR WOMEN ACROSS THE NATION (WISEWOMAN) $34,042
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $27,207
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $22,508
93.667 SOCIAL SERVICES BLOCK GRANT $21,800
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $19,781