Finding 45627 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-28

AI Summary

  • Core Issue: Two reports submitted for the Economic Adjustment Assistance grant contained errors, leading to noncompliance with federal reporting requirements.
  • Impacted Requirements: Accurate completion of reports is essential; errors included a significant keying mistake and incorrect reporting periods.
  • Recommended Follow-Up: The Organization should establish procedures for accurate reporting and ensure thorough review against supporting documentation.

Finding Text

Economic Adjustment Assistance ? 11.307 ? Reporting Criteria Federal reporting requirements require all reports to be completed accurately. Condition A few errors were noted on two reports submitted for this grant. Cause The Organization did not have sufficient procedures in place to ensure that the reports were completed accurately. Effect Two reports were completed inaccurately, resulting in noncompliance with reporting requirements. Questioned Costs None Context Eleven reports were selected for testing. Only two reports tested ? ED-209 and ED-917 contained errors. With the ED-209 report, the Organization had a keying error where one loan issued was entered as $140,000 instead of $1,400,000, resulting in the understatement of Total Dollars Leveraged line item. With the ED-917 report, the reporting period was for July 2021 to June 2022, but loans from June 2021 were included in the report due to spreadsheet formula errors. The Organization contacted their Grantor and was able to correct the report and resubmit. Repeat Finding No Recommendation The Organization should implement procedures to ensure that reports are completed accurately and the person reviewing the report should compare information reported to the supporting documentation. Views of Responsible Officials and Planned Corrective Actions The Organization agrees with the recommendation and will implement immediately.

Corrective Action Plan

2022-002 FINDING Contact Person ? Kalen Wiseth, Finance Director Corrective Action Plan ? The Organization will implement procedures to ensure that reports are completed accurately and the person reviewing the report will compare information reported to the supporting documentation. Completion Date - Immediately

Categories

Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 45626 2022-001
    Significant Deficiency
  • 45628 2022-001
    Significant Deficiency
  • 45629 2022-002
    Significant Deficiency
  • 622068 2022-001
    Significant Deficiency
  • 622069 2022-002
    Significant Deficiency
  • 622070 2022-001
    Significant Deficiency
  • 622071 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $311,442
93.053 Nutrition Services Incentive Program $291,431
11.307 Economic Adjustment Assistance $207,751
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $174,531
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $98,693
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $94,003
97.067 Homeland Security Grant Program $92,000
93.071 Medicare Enrollment Assistance Program $58,372
11.302 Economic Development_support for Planning Organizations $38,241
93.324 State Health Insurance Assistance Program $36,317
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $25,000
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $19,214
93.052 National Family Caregiver Support, Title Iii, Part E $11,462
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $11,401