Finding Text
2023-002 Reporting (Material Weakness)
U.S. Department of Treasury 21.027 Coronavirus State and Local Fiscal Recovery Funds
U.S. Department of Treasury 93.959 Block Grants for Prevention and Treatment of Substance Abuse
Criteria: As part of agreements with the granting agency, the Organization is required to submit financial and performance reports throughout the grant period.
Condition: For all reports tested DWD asked to see support documentation for performance information reported. The Organization was not able to provide this information. Reports that included financial information did not foot and the information did not match the financials in the Organizations books and records. DWD also noted no evidence of a secondary review by management.
Cause: For performance reports, the individual in charge of collecting information left the Organization and that individual was the only one with access to this information. The reporting is done online, is not printed out and thus, no review is documented. For the financial information, the amounts pulled from QuickBooks were estimated by an employee no longer at the Organization and there was no recalculation or footing of the information. The reporting is done online, is not printed out and thus, no review is documented.
Effect: Failure to review reports may result in inaccurate financial and performance reporting to grantors.
Questioned Costs: None noted.
Recommendation: Appropriate policies and procedures should be established to ensure all reports have appropriate information and have been reviewed and approved by the appropriate level of management.
Views of Responsible Officials and Planned Corrective Actions: The Organization will establish policies and procedures for composing and reviewing financial and performance reports before submission to grantors, including electronic storage of all reports. Monique Johnson, Executive Director of Allen County Drug & Alcohol Consortium, is responsible for this corrective action. The anticipated completion date is May 31, 2025.