CFS is working to integrate all accounting processes into MIP fully and to submit all bills and receipts electronically.
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All staff with purchasing authority and program budget oversite duties are trained on bill coding and must submit the Grant ID, Program ID, and GL code with every bill. In addition, they have access to automated cost-share calculators to ensure split costs are appropriately recorded. In addition, staff with these duties are evaluated on compliance, timeliness, and accuracy as part of the annual employee appraisal process. Staff with deficiencies related to expense reporting are subject to performance improvement plans and disciplinary action.
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The agency also created a required lost receipt form that staff must submit by the close of the reporting period for any expense not accompanied by a receipt.
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Electronic bills and receipts are sent to a shared email account to ensure coverage and timely processing if key staff are out or positions are vacated.
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The Accounting clerk is responsible for reviewing bills, entering them into MIP, and processing payments. The Director of Finance and Administration manages the system and conducts spot audits to ensure all transactions are correctly logged and supported by paperwork.
Person(s) Responsible: Brian Atkinson – Paper, Tom Steffen – Electronic merger.
Timing for Implementation: Paper File Process Completed, Electronic Merge to be completed by 12/31/24 for fiscal years 2022, 2023
Section II, Finding Number 2019-001: Represents a material weakness in internal control over compliance with Community and Family Services, Inc.'s major federal programs
Corrective Action Plan:
Head Start: After discussion and in-depth review in the summer of 2022, CFS determined it did not have the proper management or financial structure to administer the Head Start program. With the Board's approval, CFS ceased operating Head Start after the 2022 school year and has determined that it will not pursue this program immediately.
Section 8 Housing Choice Voucher Program: CFS moved this program to the Finance and Administration Department due to the heavy fiscal lift and oversight needs. This allows the Director of Finance to oversee and engage with program staff daily. In addition, the payment process has been automated and streamlined into MIP to ensure timely processing and payment documentation. CFS also continues to work with IHCDA as the program evolves at the state level to manage better payment adjustments, automated payment processes, rent increases, and other program changes that will have financial oversight implications.
Person(s) Responsible: Tom Oliver, past Executive Director Elizabeth Darby, Executive Director– corrective action; Tom Steffen – ongoing management and oversite of Section 8