Finding 386098 (2023-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-03-27
Audit: 298472
Organization: Granite United Way (NH)

AI Summary

  • Core Issue: There are significant deficiencies in internal controls over financial reporting.
  • Impacted Requirements: The SEFA had multiple drafts with errors in assistance listing numbers, program titles, and incorrect subrecipient expenditures.
  • Recommended Follow-Up: Review and correct the SEFA to ensure accurate reporting and strengthen internal controls.

Finding Text

Significant deficiencies in internal controls over financial reporting. The SEFA presented for audit required multiple drafts. It was noted that certain programs on the schedule had the incorrect assistance listing number and program titles. Six programs included incorrect subrecipient expenditures and the total amount reported on the schedule was overstated by $17,956.

Corrective Action Plan

Granite United Way will establish additional policies and procedures to ensure that all Federal awards are identified and reported accurately on the SEFA and that subrecipient amounts are reconciled with the expenditures in the general ledger. The Chief Impact Officer will now prepare the initial draft of the SEFA, including federal agency assistance listing numbers, pass-through entities, program names and subrecipient information. This draft will be reviewed by the Contracts Specialist for accuracy and comparison with the existing contracts for accurate information. The Chief Financial Officer will review the draft SEFA and compile the general ledger transactions, which will have already been reconciled with the invoice submissions to the state of NH. Cover sheets for check requests will differentiate between Subawards/Subrecipients and Procurement Contracts/Contractors when designated to the line item names Subcontracts/Agreements to ensure that procurement contracts/contractor expenses are not misclassified on the SEFA as Subawards/Subrecipient expenses.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 962540 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.10M
21.027 Coronavirus State and Local Fiscal Recovery Funds $839,406
93.788 Opioid Str $438,042
16.838 Comprehensive Opioid Abuse Site-Based Program $256,982
21.019 Coronavirus Relief Fund $181,174
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $65,000