Finding 20994 (2022-006)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-08-06
Audit: 22884
Organization: Youth Emergency Services INC (NE)

AI Summary

  • Core Issue: Required quarterly Federal Financial Reports for the Transitional Living for Homeless Youth program were not documented as filed.
  • Impacted Requirements: Inadequate internal controls led to missing evidence of compliance with reporting obligations.
  • Recommended Follow-Up: Management should enhance control processes to ensure proper documentation and compliance moving forward.

Finding Text

Criteria: Reporting is a continuing compliance requirement that requires certain reports to be filed throughout the year to maintain program compliance. In this instance, the Transitional Living for Homeless Youth program is required to file quarterly Federal Financial Reports. Condition: Support could not be provided as evidence that the required reports were filed. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained to show the necessary reports were filed. Effect: The lack of internal controls surrounding the reporting compliance requirement could lead to potential funding issues in the future. Questioned Costs: None. Repeat Finding: N/A, first year for this finding. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Organization Response: Management agrees with this finding.

Corrective Action Plan

Corrective Action Plan FINDING 2022-006: Reporting Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 Regarding Reporting?we have a system in place to timely and accurately track, record, and report all Submission Reports for Granting Agencies. Process steps include: ? The Grant Manager will provide oversite of the grant and will: o CFO will code all eligible expenses and share that information with CPA firm for tracking purposes. o CPA firm will compile expense submission reports per the grant schedule. o Grant Manager will review, approve, and submit grant reports to the granting agency. o CPA firm will track and record all fund receipts received from CFO. o Grant?s Manager will maintain a file with all relevant information for each grant. o Grant?s Manager will submit all reports to the proper Grantor Agencies Reasonable completion date: Process is place as of July 7, 2023 Responsible Party: Randy Cates, CFO

Categories

Reporting

Other Findings in this Audit

  • 20991 2022-003
    Material Weakness
  • 20992 2022-004
    Material Weakness
  • 20993 2022-005
    Material Weakness
  • 20995 2022-003
    Material Weakness
  • 20996 2022-004
    Material Weakness
  • 20997 2022-005
    Material Weakness
  • 20998 2022-006
    Material Weakness
  • 597433 2022-003
    Material Weakness
  • 597434 2022-004
    Material Weakness
  • 597435 2022-005
    Material Weakness
  • 597436 2022-006
    Material Weakness
  • 597437 2022-003
    Material Weakness
  • 597438 2022-004
    Material Weakness
  • 597439 2022-005
    Material Weakness
  • 597440 2022-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.550 Transitional Living for Homeless Youth $193,397
14.231 Emergency Solutions Grant Program $171,967
14.267 Continuum of Care Program $122,765
14.218 Community Development Block Grants/entitlement Grants $80,491
16.320 Services for Trafficking Victims $52,634