Finding 497350 (2021-003)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2021
Accepted
2024-09-19

AI Summary

  • Core Issue: Two employee timesheets were not reviewed as required by internal control procedures.
  • Impacted Requirements: Compliance with 2 CFR Section 200.329, which mandates effective monitoring of federal award activities.
  • Recommended Follow-Up: Management should ensure all internal control procedures are consistently followed to prevent future lapses.

Finding Text

Internal control failtures including two employee timesheets being unreviewed by agreed-upon personnel. Federal Programs Impacted: 17.258 (WIOA Cluster) Questioned Costs: None. Condition: Per the auditee's internal control procedures, employee timesheets are to be signed off on by one of the individual listed above. However, we noted two exceptions throughout all procedures applied. Criteria: 2 CFR Section 200.329 states that it is the auditee's responsibility to monitor their activities for which federal awards are used. A component of this is to develop effective internal controls to ensure compliance with relevant compliance requirements. Cause: Internal control procedures failed, and management missed two timesheets for which review was needed. Effect: Disallowed costs related to payroll could have been charged to federal awards. Recommendation: We recommend management ensure all internal control procedures are being followed as outlined. Management Response: Management agrees with this finding and will ensure internal controls are followed as outlined.

Corrective Action Plan

2021-003: Internal control failures including two employee timesheets being unreviewed by agreed-upon personnel. Recommendation: We recommend management ensure all internal control procedures are being followed as outlined. Action Taken: Management agrees with this finding and has implemented a stricter system of internal control procedures to prevent further instances of recurrence. Name of Person Responsible for Corrective Action: Frances Tribble-Adams, Finance Manager. Anticipated Completion Date of Corrective Action: July 1, 2021.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 497349 2021-002
    Significant Deficiency
  • 497351 2021-004
    - Repeat
  • 1073791 2021-002
    Significant Deficiency
  • 1073792 2021-003
    Significant Deficiency
  • 1073793 2021-004
    - Repeat

Programs in Audit

ALN Program Name Expenditures
17.259 Wioa Youth Activities $572,909
17.258 Wioa Adult Program $518,144
93.558 Temporary Assistance for Needy Families $270,891
17.278 Wioa Dislocated Worker Formula Grants $221,998
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $170,450