FAC Explorer

Finding 395056 (2022-009)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2024-04-30
Audit: 304979
Organization: University Settlement Society of New York, Inc. (NY)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The organization lacked documentation to verify that 43 providers were not suspended or debarred from the federal program.
  • Impacted Requirements: Internal controls over suspension and debarment were not effectively implemented as per 2 CFR Section 180 Subpart C.
  • Recommended Follow-Up: Strengthen internal controls by formalizing documentation processes for debarment checks and train staff on new policies starting June 2024.

Finding Text

Program: Child and Adult Care Food Program Assistance Listing Number: 10.558 Federal Agency: U.S. Department of Agriculture Pass-Through Grantor: New York State Department of Health Award Identification: 03256 Year 2022 Criteria: Internal Controls Over Suspension and Debarment– The organization should have procedures in place to ensure that providers are not suspended or debarred or otherwise excluded from participating in the federal program as required by 2 CFR Section 180 Subpart C. Condition: During the course of our audit procedures performed on suspension and debarment, it was noted that evidence of verification that providers are not suspended or debarred could not be produced. Questioned costs: None. Context: Management was unable to provide documentation to support verification that providers are not suspended or debarred for any of the 43 providers during 2022. Effect: We were unable to verify internal controls over suspension and debarment were in place and functioning effectively. Cause: The Settlement did not have internal controls in place related to verification of suspension and debarment. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the organization strengthen internal controls surrounding the verification that providers are not suspended or debarred by implementing a policy of formal documentation of steps followed to obtain such verification. Views of responsible officials and planned corrective actions: The Settlement agrees with the finding. The organization will incorporate debarment checks on providers both at enrollment into the program and annually beginning in June 2024. Debarment checks will be included in the policies and procedures (updated every January) and discussed with providers. Staff will be trained, and management will oversee the process.

Corrective Action Plan

The Settlement agrees with the finding. The organization will incorporate debarment checks on providers both at enrollment into the program and annually beginning June 2024. Debarment checks will be included in the policies and procedures (updated every January) and discussed with providers. Staff will be trained, and management will oversee the process. Responsible parties: Program and Fiscal staff, Compliance Director, AED Completion date: 6/1/2024

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 395043 2022-006
    Material Weakness Repeat
  • 395044 2022-007
    Material Weakness Repeat
  • 395045 2022-006
    Material Weakness Repeat
  • 395046 2022-007
    Material Weakness Repeat
  • 395047 2022-004
    Material Weakness
  • 395048 2022-005
    Material Weakness Repeat
  • 395049 2022-004
    Material Weakness
  • 395050 2022-005
    Material Weakness Repeat
  • 395051 2022-004
    Material Weakness
  • 395052 2022-005
    Material Weakness Repeat
  • 395053 2022-004
    Material Weakness
  • 395054 2022-005
    Material Weakness Repeat
  • 395055 2022-008
    Material Weakness
  • 971485 2022-006
    Material Weakness Repeat
  • 971486 2022-007
    Material Weakness Repeat
  • 971487 2022-006
    Material Weakness Repeat
  • 971488 2022-007
    Material Weakness Repeat
  • 971489 2022-004
    Material Weakness
  • 971490 2022-005
    Material Weakness Repeat
  • 971491 2022-004
    Material Weakness
  • 971492 2022-005
    Material Weakness Repeat
  • 971493 2022-004
    Material Weakness
  • 971494 2022-005
    Material Weakness Repeat
  • 971495 2022-004
    Material Weakness
  • 971496 2022-005
    Material Weakness Repeat
  • 971497 2022-008
    Material Weakness
  • 971498 2022-009
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $578,626
21.023 Emergency Rental Assistance Program $497,968
84.044 Trio_talent Search $409,953
14.231 Emergency Solutions Grant Program $271,918
10.558 Child and Adult Care Food Program $176,094
84.002 Adult Education - Basic Grants to States $111,781
93.569 Community Services Block Grant $63,552
93.958 Block Grants for Community Mental Health Services $30,000
93.575 Child Care and Development Block Grant $15,115
97.024 Emergency Food and Shelter National Board Program $3,183
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $2,500
93.667 Social Services Block Grant $687