FAC Explorer

Finding 486031 (2023-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-06
Audit: 318713
Organization: The Salvation Army Northwest Division (WA)
Auditor: Deloitte & Touche LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over compliance, with multiple reports submitted late and lacking evidence of review.
  • Impacted Requirements: Timely submission and review of reports are critical for compliance with grant agreements, particularly for COVID-19 funding.
  • Recommended Follow-Up: Management should ensure all compliance requirements are met, improve control procedures, and document report reviews before submission.

Finding Text

FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐ Reporting Federal Agency: Department of Treasury Pass through Grantor: Multiple Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number(s): 21.027 Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough agency. Condition/Context: Based on the results of the testing we noted the following: ‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for all the sampled reports. ‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review for all the sampled reports. ‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of review. Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and submission of the reports. Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor may withhold funding or suspend the contract. Questioned Costs: None. Recommendation: Division management should review all compliance requirements applicable to grants and ensure that the requirements are being met and that reports are submitted on a timely basis. Additionally, management should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agencies. Repeat Finding: Yes. See 2022‐002 in prior year report. Views of Responsible Officials: See Corrective Action Plan.

Categories

Internal Control / Segregation of Duties Reporting Significant Deficiency

Other Findings in this Audit

  • 486022 2023-002
    Significant Deficiency Repeat
  • 486023 2023-002
    Significant Deficiency Repeat
  • 486024 2023-002
    Significant Deficiency Repeat
  • 486025 2023-002
    Significant Deficiency Repeat
  • 486026 2023-002
    Significant Deficiency Repeat
  • 486027 2023-002
    Significant Deficiency Repeat
  • 486028 2023-002
    Significant Deficiency Repeat
  • 486029 2023-002
    Significant Deficiency Repeat
  • 486030 2023-002
    Significant Deficiency Repeat
  • 486032 2023-002
    Significant Deficiency Repeat
  • 486033 2023-002
    Significant Deficiency Repeat
  • 486034 2023-002
    Significant Deficiency Repeat
  • 486035 2023-002
    Significant Deficiency Repeat
  • 486036 2023-002
    Significant Deficiency Repeat
  • 486037 2023-002
    Significant Deficiency Repeat
  • 486038 2023-002
    Significant Deficiency Repeat
  • 486039 2023-002
    Significant Deficiency Repeat
  • 486040 2023-002
    Significant Deficiency Repeat
  • 486041 2023-002
    Significant Deficiency Repeat
  • 486042 2023-002
    Significant Deficiency Repeat
  • 486043 2023-002
    Significant Deficiency Repeat
  • 486044 2023-002
    Significant Deficiency Repeat
  • 486045 2023-002
    Significant Deficiency Repeat
  • 486046 2023-002
    Significant Deficiency Repeat
  • 486047 2023-002
    Significant Deficiency Repeat
  • 486048 2023-003
    Material Weakness Repeat
  • 486049 2023-003
    Material Weakness Repeat
  • 486050 2023-003
    Material Weakness Repeat
  • 486051 2023-003
    Material Weakness Repeat
  • 486052 2023-003
    Material Weakness Repeat
  • 486053 2023-003
    Material Weakness Repeat
  • 486054 2023-003
    Material Weakness Repeat
  • 486055 2023-003
    Material Weakness Repeat
  • 486056 2023-003
    Material Weakness Repeat
  • 486057 2023-003
    Material Weakness Repeat
  • 486058 2023-003
    Material Weakness Repeat
  • 486059 2023-003
    Material Weakness Repeat
  • 486060 2023-003
    Material Weakness Repeat
  • 486061 2023-003
    Material Weakness Repeat
  • 486062 2023-004
    Significant Deficiency
  • 486063 2023-004
    Significant Deficiency
  • 486064 2023-004
    Significant Deficiency
  • 486065 2023-004
    Significant Deficiency
  • 486066 2023-004
    Significant Deficiency
  • 486067 2023-004
    Significant Deficiency
  • 486068 2023-004
    Significant Deficiency
  • 486069 2023-004
    Significant Deficiency
  • 486070 2023-004
    Significant Deficiency
  • 486071 2023-004
    Significant Deficiency
  • 486072 2023-004
    Significant Deficiency
  • 486073 2023-004
    Significant Deficiency
  • 486074 2023-004
    Significant Deficiency
  • 486075 2023-004
    Significant Deficiency
  • 1062464 2023-002
    Significant Deficiency Repeat
  • 1062465 2023-002
    Significant Deficiency Repeat
  • 1062466 2023-002
    Significant Deficiency Repeat
  • 1062467 2023-002
    Significant Deficiency Repeat
  • 1062468 2023-002
    Significant Deficiency Repeat
  • 1062469 2023-002
    Significant Deficiency Repeat
  • 1062470 2023-002
    Significant Deficiency Repeat
  • 1062471 2023-002
    Significant Deficiency Repeat
  • 1062472 2023-002
    Significant Deficiency Repeat
  • 1062473 2023-002
    Significant Deficiency Repeat
  • 1062474 2023-002
    Significant Deficiency Repeat
  • 1062475 2023-002
    Significant Deficiency Repeat
  • 1062476 2023-002
    Significant Deficiency Repeat
  • 1062477 2023-002
    Significant Deficiency Repeat
  • 1062478 2023-002
    Significant Deficiency Repeat
  • 1062479 2023-002
    Significant Deficiency Repeat
  • 1062480 2023-002
    Significant Deficiency Repeat
  • 1062481 2023-002
    Significant Deficiency Repeat
  • 1062482 2023-002
    Significant Deficiency Repeat
  • 1062483 2023-002
    Significant Deficiency Repeat
  • 1062484 2023-002
    Significant Deficiency Repeat
  • 1062485 2023-002
    Significant Deficiency Repeat
  • 1062486 2023-002
    Significant Deficiency Repeat
  • 1062487 2023-002
    Significant Deficiency Repeat
  • 1062488 2023-002
    Significant Deficiency Repeat
  • 1062489 2023-002
    Significant Deficiency Repeat
  • 1062490 2023-003
    Material Weakness Repeat
  • 1062491 2023-003
    Material Weakness Repeat
  • 1062492 2023-003
    Material Weakness Repeat
  • 1062493 2023-003
    Material Weakness Repeat
  • 1062494 2023-003
    Material Weakness Repeat
  • 1062495 2023-003
    Material Weakness Repeat
  • 1062496 2023-003
    Material Weakness Repeat
  • 1062497 2023-003
    Material Weakness Repeat
  • 1062498 2023-003
    Material Weakness Repeat
  • 1062499 2023-003
    Material Weakness Repeat
  • 1062500 2023-003
    Material Weakness Repeat
  • 1062501 2023-003
    Material Weakness Repeat
  • 1062502 2023-003
    Material Weakness Repeat
  • 1062503 2023-003
    Material Weakness Repeat
  • 1062504 2023-004
    Significant Deficiency
  • 1062505 2023-004
    Significant Deficiency
  • 1062506 2023-004
    Significant Deficiency
  • 1062507 2023-004
    Significant Deficiency
  • 1062508 2023-004
    Significant Deficiency
  • 1062509 2023-004
    Significant Deficiency
  • 1062510 2023-004
    Significant Deficiency
  • 1062511 2023-004
    Significant Deficiency
  • 1062512 2023-004
    Significant Deficiency
  • 1062513 2023-004
    Significant Deficiency
  • 1062514 2023-004
    Significant Deficiency
  • 1062515 2023-004
    Significant Deficiency
  • 1062516 2023-004
    Significant Deficiency
  • 1062517 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
64.024 Va Homeless Providers Grant and Per Diem Program $911,019
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $328,977
94.006 Americorps $45,799
10.558 Child and Adult Care Food Program $37,762
21.019 Covid-19 Coronavirus Relief Fund $36,508
97.024 Covid-19 Emergency Food and Shelter National Board Program $30,800
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $23,129
14.218 Covid-19 Community Development Block Grants/entitlement Grants $21,120
10.569 Emergency Food Assistance Program (food Commodities) $16,608
14.231 Covid-19 Emergency Solutions Grant Program $14,976
14.239 Home Investment Partnerships Program $14,257
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $13,958
14.218 Community Development Block Grants/entitlement Grants $11,596
10.568 Emergency Food Assistance Program (administrative Costs) $10,010
14.267 Continuum of Care Program $9,897
10.559 Summer Food Service Program for Children $9,465
97.024 Emergency Food and Shelter National Board Program $7,011
14.239 Covid-19 Home Investment Partnerships Program $2,880
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $1,799
14.231 Emergency Solutions Grant Program $1,737