Finding 520010 (2023-004)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-01-23

AI Summary

  • Core Issue: The Organization failed to submit 2 out of 12 required monthly financial reports and semi-annual statements on time.
  • Impacted Requirements: Timely submission of reports as per the grant agreement with Multnomah County is essential for oversight.
  • Recommended Follow-Up: Develop and implement internal control processes to ensure timely filing of all required reports.

Finding Text

Identification of the federal program: 93.568 - Low-Income Home Energy Assistance Program Compliance finding over reporting and significant deficiency in internal controls related to reporting Criteria: In accordance with the grant agreement between El Programa Hispano Catolico and Multnomah County, the Organization is to submit monthly expenditure reports by the 20th calendar day of the month following the month in which the expenditures were incurred. In addition, the Organization is to submit semi-annual internal financial statements within 30 days of December 31 st and June 30th. Condition: The Organization did not submit 2 of the required 12 monthly financial reports or semi-annual internal financial statements timely to Multnomah County. Cause: Internal control processes and procedures were not in place to ensure required reports were filed timely. Effect: Multnomah County relies on reports to monitor the activities of the Organization, and without these reports, Multnomah County cannot provide sufficient oversight of grant activities. Questioned Costs: None Recommendations: We recommend the Organization develop internal control processes and procedures to ensure reports are filed timely. Views of responsible officials: We agree with the need for internal control processes and procedures to ensure the financial reports are submitted on time. During the audited period, EPHC experienced staff turnover and vacancies. During this time there were limited accounting staff making timely monthly close challenging which caused delays in financial reporting. Beginning in fiscal year 2025, finance team members are following these processes on a consistent basis.

Categories

Internal Control / Segregation of Duties Reporting Significant Deficiency

Other Findings in this Audit

  • 520007 2023-003
    Significant Deficiency
  • 520008 2023-003
    Significant Deficiency
  • 520009 2023-004
    Significant Deficiency Repeat
  • 1096449 2023-003
    Significant Deficiency
  • 1096450 2023-003
    Significant Deficiency
  • 1096451 2023-004
    Significant Deficiency Repeat
  • 1096452 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance $419,762
21.027 Coronavirus State and Local Fiscal Recovery Funds $380,835
14.267 Continuum of Care Program $230,990
93.499 Low Income Household Water Assistance Program $161,740
21.023 Emergency Rental Assistance Program $159,600
93.569 Community Services Block Grant $116,466
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $95,996
16.575 Crime Victim Assistance $95,145
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $91,511
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $68,878
14.218 Community Development Block Grants/entitlement Grants $65,271
93.136 Injury Prevention and Control Research and State and Community Based Programs $58,747
84.287 Twenty-First Century Community Learning Centers $57,637
16.588 Violence Against Women Formula Grants $27,240
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $13,356
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $12,078
93.268 Immunization Cooperative Agreements $1,428
93.053 Nutrition Services Incentive Program $1,055
93.052 National Family Caregiver Support, Title Iii, Part E $72