FAC Explorer

Finding 375584 (2021-002)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2021
Accepted
2024-03-12
Audit: 294670
Organization: New Avenues for Youth (OR)
Auditor: Kern & Thompson LLC

AI Summary

  • Core Issue: Missing or incomplete third-party documentation for federal program expenditures.
  • Impacted Requirements: Compliance with documentation standards for federal programs 14.267 and 21.019.
  • Recommended Follow-Up: Ensure all expenditures have complete and appropriate supporting documentation moving forward.

Finding Text

Appropriate third-party supporting documentation was not maintained to support expenditures allocated to federal programs as follows: • 3 of 25 expenditures tested under 14.267 and 2 of 25 expenditures tested under 21.019 in our statistically valid samples that did not have any supporting documentation. • 7 of 25 expenditures tested under 14.267 and 1 of 25 expenditures tested under 21.019 in our statistically valid samples that did not have complete supporting documentation.

Corrective Action Plan

Action Taken: The Organization implemented a new accounting system effective July 1, 2021 The new accounting system allows for electronic document retention and supporting documentation for expenses. The Organization also improved procedures for the review of expenses paid via credit cards, employee expense reports and vendor invoices. These procedures require electronic retention of documentation regarding the source, nature and purposes of expenses along with appropriate approval.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 375585 2021-002
    Significant Deficiency
  • 952026 2021-002
    Significant Deficiency
  • 952027 2021-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $207,152
14.267 Continuum of Care Program $104,177
17.259 Wia Youth Activities $95,065
93.667 Social Services Block Grant $90,945
93.623 Basic Center Grant $81,077
21.019 Coronavirus Relief Fund $67,506
14.231 Emergency Solutions Grant Program $57,800