Finding 392613 (2021-008)

Material Weakness
Requirement
L
Questioned Costs
$1
Year
2021
Accepted
2024-04-08
Audit: 302911
Organization: Fairbanks Rescue Mission, Inc. (AK)

AI Summary

  • Core Issue: The Mission failed to submit required quarterly progress reports for the VA Support Services for Veteran Families Program.
  • Impacted Requirements: Reports detailing project outcomes and fund usage were not available, violating the award agreement's compliance criteria.
  • Recommended Follow-Up: Implement monitoring procedures to ensure timely submission of reports and maintain records of compliance.

Finding Text

Material Weakness in Internal Control over Compliance and Noncompliance - Reporting Requirements IDENTIFICATION OF FEDERAL PROGRAM: 64.033 VA Support Services for Veteran Families Program Award 20-AK-152 Department of Veterans Affairs. CRITERIA: Per the award agreement the Mission is required to submit quarterly progress reports. Progress reports shall be submitted within 30 days after the end of the reporting periods, which are December 31st, March 31st, June 30th and September 30th. This report will include detailed information about the project(s) funded, including, but not limited to, the number of disabled Veterans who benefited, administrative expenses, information about how the funds were actually used, data to support statements of progress, and data concerning individual results and outcomes of funded projects reflecting project success and impacts. CONDITION: The Mission was unable to provide records of the quarterly reports being submitted during the fiscal year ended March 31, 2021. CAUSE: The Mission has had turnover in all management positions since the fiscal year ended March 31, 2021. Prior management did not maintain complete or accurate files. EFFECT OR POTENTIAL EFFECT: The Mission’s current management was unable to provide records showing that the reporting compliance requirements were met. QUESTIONED COSTS: None. CONTEXT: For this funding, four quarterly progress reports were due during the fiscal year under audit. During the single audit testwork the auditors requested to test two reports and neither were available for inspection. IDENTIFICATION OF REPEAT FINDING: Not Applicable. RECOMMENDATION: We recommend that as a part of the Mission’s internal control structure over compliance with reporting requirements to establish monitoring procedures to ensure federal reporting deadlines are met and proof of submission and reports submitted are maintained. VIEWS OF RESPONSIBLE OFFICIALS: See Corrective Action Plan

Categories

Questioned Costs Subrecipient Monitoring Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 392605 2021-005
    Material Weakness
  • 392606 2021-006
    Material Weakness
  • 392607 2021-007
    Material Weakness
  • 392608 2021-008
    Material Weakness
  • 392609 2021-009
    Material Weakness
  • 392610 2021-005
    Material Weakness
  • 392611 2021-006
    Material Weakness
  • 392612 2021-007
    Material Weakness
  • 392614 2021-009
    Material Weakness
  • 969047 2021-005
    Material Weakness
  • 969048 2021-006
    Material Weakness
  • 969049 2021-007
    Material Weakness
  • 969050 2021-008
    Material Weakness
  • 969051 2021-009
    Material Weakness
  • 969052 2021-005
    Material Weakness
  • 969053 2021-006
    Material Weakness
  • 969054 2021-007
    Material Weakness
  • 969055 2021-008
    Material Weakness
  • 969056 2021-009
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
64.033 Va Supportive Services for Veteran Families Program $196,474
64.024 Va Homeless Providers Grant and Per Diem Program $83,549
97.024 Emergency Food and Shelter National Board Program $2,929
14.267 Continuum of Care Program $1,392