Finding 386602 (2022-001)

Significant Deficiency

Requirement

Questioned Costs

Year

2022

Accepted

2024-03-27

Audit: 298911

Organization: Barrio Logan College Institute (CA)

Auditor: Moss Adams LLP

AI Summary

Core Issue: The Organization is not consistently using sign-in sheets for all workshops, which is a requirement of the grant agreement.
Impacted Requirements: Attendance documentation is incomplete, lacking necessary details like participant names and signatures, which affects compliance.
Recommended Follow-Up: Review grant requirements and establish procedures to ensure sign-in sheets are collected for every workshop; consult with the funding source if issues arise.

Finding Text

Finding 2022-001 – Eligibility – Significant Deficiency in Internal Controls Over Compliance (See III - Federal Award Findings and Question Costs - Finding 2022-001 for included table) Criteria – The grant agreement requires the use of sign-in sheets for every workshop/session to gather attendance information. The sign-in sheets should include the activity name, provider’s name, date, participant name and signature, PN logo, and Partner logo. Condition/context – The Organization does not consistently use sign-in sheets for every workshop/session. Cause – The Organization takes attendance at all workshops/sessions; however, based on the nature/location of the workshop, sign-in sheets are not consistently used. Effect – The Organization does not have sign-in sheets to support the attendance at each of the workshops/sessions. Sign-in sheets provide more detail for each of the attendees and provides details that can be compared to the list of eligible participants. Repeat finding – This is not a repeat finding. Recommendation – We recommend that the Organization review the requirements of the grant and develop procedures to gather sign-in sheets at all workshops/sessions. If there are concerns about the ability to obtain this information, the Organization should work with the funding source to identify other acceptable documentation. All communication and conclusions with the funding source should be retained in the Organization’s records. Views of responsible officials – Sign-in sheets are used and maintained for students in third through fifth grade in the Academic Advocate elementary school and in the K-8 tutoring programs. Sign-in sheets were not used for the Academic Advocate middle school and high school tutoring programs.

Corrective Action Plan

The findings from the August 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section II of the schedule, Financial Statement Findings, does not include findings and is not addressed. Finding 2022-001 – Eligibility – Significant Deficiency in Internal Controls Over Compliance Recommendation We recommend that the Organization review the requirements of the grant and develop procedures to gather sign-in sheets at all workshops/sessions. If there are concerns about the ability to obtain this information, the Organization should work with the funding source to identify other acceptable documentation. All communication and conclusions with the funding source should be retained in the Organization’s records. Action to be Taken Barrio Logan College Institute agrees with the finding. We will hold meetings with management responsible for overseeing federal grant programs and will review audit findings and each federal grant. At the conclusion of each meeting we will develop procedures to gather sign-in sheets at all workshops/sessions or plan to obtain confirmation from the funding source of changes in contract requirements for other acceptable communication. The developed procedures and/or confirmation from funding source will be effective/obtained by April 2024.

Other Findings in this Audit

386603 2022-002

Significant Deficiency
963044 2022-001

Significant Deficiency
963045 2022-002

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
84.215	San Diego Promise Neighborhood	$1.08M
84.047	Trio_upward Bound	$296,988