Finding 32215 (2022-011)

Significant Deficiency
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2023-09-19
Audit: 31477
Organization: The Boulevard of Chicago, Inc. (IL)

AI Summary

  • Core Issue: Vouchers submitted for cash management lack proper review and approval, with 3 out of 8 tested showing deficiencies.
  • Impacted Requirements: Internal controls must ensure accurate voucher processing, including documented review and approval before submission.
  • Recommended Follow-Up: Management should implement a robust review process for vouchers, ensuring all are signed off and dated prior to submission, with completion expected by September 2023.

Finding Text

2022- 011 ? Review of Vouchers ? Cash Management Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunity Persons with Aids (RHHP) Assistance Listing Number: 14.241 Pass-Through Agencies: Chicago Department of Public Health and Aids Foundation of Chicago Pass-Through Numbers: N/A Award Periods: January 1, 2021 through February 28, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: A well-designed system of internal control should include policies and procedures to ensure the accuracy of vouchers through the review and approval of the vouchers prior to submission during the cash management process. Condition: In testing a sample of 8 vouchers, we identified the following: ? 3 out of the 8 vouchers tested did not have proper review and approval prior to submission. Questioned Costs: None Context: Vouchers are not being properly reviewed and approved prior to submission during the cash management process. Cause: Policies and procedures had not been put into place to properly document review of vouchers prior to submission during the cash management process. Effect: An error could occur during the voucher and cash management process if The Blvd does not have procedures in place to properly review and approve the vouchers prior to submission. Repeat Finding: This is not a repeat finding. Recommendation: Management should develop a process whereby vouchers for federal grants are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, reasonably reflect the total activity for the federally funded program. This review should be documented by a sign-off and date prior to the submission of the voucher during the cash management process. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. All vouchers will be reviewed and approved by upper management before submission. These vouchers will be checked against a modified policy ensuring costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or indirectly. Name(s) of the contact person(s) responsible for corrective action: Shanan Egger, Chief Financial Officer Planned completion date for corrective action plan: September 2023

Categories

Allowable Costs / Cost Principles Cash Management Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 29710 2022-009
    Material Weakness
  • 29711 2022-010
    Material Weakness
  • 29712 2022-009
    Material Weakness
  • 29713 2022-010
    Material Weakness
  • 29714 2022-009
    Material Weakness
  • 29715 2022-010
    Material Weakness
  • 29716 2022-009
    Material Weakness
  • 29717 2022-010
    Material Weakness
  • 29718 2022-009
    Material Weakness
  • 29719 2022-010
    Material Weakness
  • 29720 2022-009
    Material Weakness
  • 29721 2022-010
    Material Weakness
  • 29722 2022-009
    Material Weakness
  • 29723 2022-010
    Material Weakness
  • 32212 2022-011
    Significant Deficiency
  • 32213 2022-009
    Material Weakness
  • 32214 2022-010
    Material Weakness
  • 32216 2022-009
    Material Weakness
  • 32217 2022-010
    Material Weakness
  • 32218 2022-011
    Significant Deficiency
  • 32219 2022-009
    Material Weakness
  • 32220 2022-010
    Material Weakness
  • 32221 2022-011
    Significant Deficiency
  • 32222 2022-009
    Material Weakness
  • 32223 2022-010
    Material Weakness
  • 32224 2022-011
    Significant Deficiency
  • 32225 2022-009
    Material Weakness
  • 32226 2022-010
    Material Weakness
  • 32227 2022-011
    Significant Deficiency
  • 606152 2022-009
    Material Weakness
  • 606153 2022-010
    Material Weakness
  • 606154 2022-009
    Material Weakness
  • 606155 2022-010
    Material Weakness
  • 606156 2022-009
    Material Weakness
  • 606157 2022-010
    Material Weakness
  • 606158 2022-009
    Material Weakness
  • 606159 2022-010
    Material Weakness
  • 606160 2022-009
    Material Weakness
  • 606161 2022-010
    Material Weakness
  • 606162 2022-009
    Material Weakness
  • 606163 2022-010
    Material Weakness
  • 606164 2022-009
    Material Weakness
  • 606165 2022-010
    Material Weakness
  • 608654 2022-011
    Significant Deficiency
  • 608655 2022-009
    Material Weakness
  • 608656 2022-010
    Material Weakness
  • 608657 2022-011
    Significant Deficiency
  • 608658 2022-009
    Material Weakness
  • 608659 2022-010
    Material Weakness
  • 608660 2022-011
    Significant Deficiency
  • 608661 2022-009
    Material Weakness
  • 608662 2022-010
    Material Weakness
  • 608663 2022-011
    Significant Deficiency
  • 608664 2022-009
    Material Weakness
  • 608665 2022-010
    Material Weakness
  • 608666 2022-011
    Significant Deficiency
  • 608667 2022-009
    Material Weakness
  • 608668 2022-010
    Material Weakness
  • 608669 2022-011
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.267 Continuum of Care Program $104,057
10.569 Emergency Food Assistance Program (food Commodities) $59,315
64.024 Va Homeless Providers Grant and Per Diem Program $55,489
14.241 Housing Opportunities for Persons with Aids $28,158
14.218 Community Development Block Grants/entitlement Grants $20,634
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $8,122
14.231 Emergency Solutions Grant Program $5,329
97.024 Emergency Food and Shelter National Board Program $3,697