Finding 38031 (2022-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-06
Audit: 30310
Organization: United Way of Anchorage (AK)

AI Summary

  • Core Issue: Significant deficiency in internal controls led to noncompliance with grant reporting requirements.
  • Impacted Requirements: Monthly program and financial reports, including general ledger details, must be submitted within 15 days after each reporting period.
  • Recommended Follow-Up: Ensure compliance with reporting requirements as outlined in the grant agreement; management agrees and has a corrective action plan in place.

Finding Text

Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: In accordance with the grant agreement, Section 7 - Reporting and Audits, the grantee will submit to the Municipality monthly program and monthly financial reports. The financial reports will include general ledger details for the costs charged. The reports shall be received by the Municipality within fifteen (15) days following the end of each reporting period. Condition and Context: The Organization was unable to provide documentation demonstrating compliance with any of the reporting requirements of the grant. Cause: Lack of internal controls over reporting requirements. Effect: The Organization was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: Yes, repeated of Finding 2021-003. Recommendation: We recommend that the United Way of Anchorage comply with reporting requirements. Management?s Response: Management concurs with this finding. See corrective action plan.

Corrective Action Plan

Name of Contact Person: Fred Miller Corrective Action Plan: Management has hired additional staff to the finance department, in part, to aid in the grant management process as well as implemented a process to monitor compliance with reporting requirements of grants. This process allows for internal controls to be met with multiple oversights to ensure deadlines do not get missed and funds are not misused along with proper reporting. Proposed Completion Date: December 31, 2022

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 614473 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $3.36M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.56M
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $1.08M
14.273 Pay for Success Permanent Supportive Housing Demonstration $361,651
14.231 Emergency Solutions Grant Program $325,942
21.027 Coronavirus State and Local Fiscal Recovery Funds $119,828