FAC Explorer

Finding 1229278 (2025-004)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2025
Accepted
2026-09-10
Audit: 410756
Organization: Idaho Coalition Against Sexual & Domestic Violence, Inc. (ID)
Auditor: SORREN CPAS PC

AI Summary

  • Core Issue: Management's internal controls for payroll are not effectively ensuring compliance with federal documentation requirements.
  • Impacted Requirements: Compliance with 2 CFR Part 200, Section 200.514(c) regarding adequate documentation of costs.
  • Recommended Follow-Up: Review and enhance internal control processes for payroll approvals and ensure complete reporting in the new timekeeping system.

Finding Text

MANAGEMENT IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING AN EFFECTIVE SYSTEM OF INTERNAL CONTROLS TO ENSURE COMPLIANCE WITH 2 CFR PART 200, SECTION 200.514(C), AND UNDER 2 CFR PART 200, SUBPART E, COSTS MUST BE ADEQUATELY DOCUMENTED. DURING OUR TESTING OF PAYROLL COSTS WE OBSERVED 2 OF THE 4 PAYROLL PERIODS TESTED WHERE KEY INTERNAL CONTROL OVERSIGHT PROVIDING REVIEW AND APPROVALS OF PAYROLL TIME ENTRY COULD NOT BE OBSERVED ON THE REPORTS AVAILABLE TO STAFF AFTER THE TRANSITION TO NEW TIME KEEPING SOFTWARE. ADDITIONALLY, THE PAYROLL TIME KEEPING REPORTING INFORMATION AVAILABLE DURING FIELDWORK FOR REVIEW APPEARED TO BE INCOMPLETE.

Corrective Action Plan

THE COALITION WILL REQUIRE DOCUMENTED REVIEW AND APPROVAL OF EMPLOYEE TIME FOR EVERY PAYROLL PERIOD AND WILL RETAIN PAYROLL AND TIMEKEEPING RECORDS IN AN AUDIT-ACCESSIBLE LOCATION. BEFORE PAYROLL IS PROCESSED, DESIGNATED MANAGEMENT WILL REVIEW TIME ENTRIES FOR COMPLETENESS, FUNDING ALLOCATION, LEAVE, AND APPROVAL STATUS. THE PAYROLL FILE RETAINED FOR EACH PERIOD WILL INCLUDE THE APPROVED TIME RECORD, PAYROLL REGISTER, ALLOCATION DETAIL, AND EVIDENCE OF PREPARER/REVIEWER APPROVAL. WHEN TIMEKEEPING OR PAYROLL SYSTEMS CHANGE, THE COALITION WILL EXPORT AND PRESERVE HISTORICAL REPORTS AND APPROVAL RECORDS FOR THE APPLICABLE RECORD-RETENTION PERIOD BEFORE ACCESS TO THE PRIOR SYSTEM ENDS.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 1229271 2025-003
    Material Weakness Repeat
  • 1229272 2025-004
    Material Weakness Repeat
  • 1229273 2025-005
    Material Weakness Repeat
  • 1229274 2025-003
    Material Weakness Repeat
  • 1229275 2025-004
    Material Weakness Repeat
  • 1229276 2025-005
    Material Weakness Repeat
  • 1229277 2025-003
    Material Weakness Repeat
  • 1229279 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.524 LEGAL ASSISTANCE FOR VICTIMS $214,167
16.589 RURAL DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ASSISTANCE PROGRAM $211,216
16.736 TRANSITIONAL HOUSING ASSISTANCE FOR VICTIMS OF DOMESTIC VIOLENCE, DATING VIOLENCE, STALKING, OR SEXUAL ASSAULT $205,821
16.526 OVW TECHNICAL ASSISTANCE INITIATIVE $145,926
16.888 CONSOLIDATED AND TECHNICAL ASSISTANCE GRANT PROGRAM TO ADDRESS CHILDREN AND YOUTH EXPERIENCING DOMESTIC AND SEXUAL VIOLENCE AND ENGAGE MEN AND BOYS AS ALLIES $68,245
16.556 STATE DOMESTIC VIOLENCE AND SEXUAL ASSAULT COALITIONS $1,574
93.591 FAMILY VIOLENCE PREVENTION AND SERVICES/STATE DOMESTIC VIOLENCE COALITIONS $8