Finding 540691 (2024-002)

- Repeat Finding
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-03-30

AI Summary

  • Core Issue: The Organization overbilled AmeriCorps by $1,645 due to management oversight in billing preparation.
  • Impacted Requirements: Compliance with cost reimbursement billing controls for federal contracts was not maintained.
  • Recommended Follow-Up: Adjust internal controls to ensure bills are verified before submission to AmeriCorps.

Finding Text

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED) Corporation for National and Community Service Finding, 2024-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 (continued) EFFECT OF CONDITION The Organization will need to amend the billings and may be requested to repay AmeriCorps a total of $1,645. CONTEXT During audit fieldwork, tests were performed for compliance requirements over various contracts, including controls over cost reimbursement billing. It was discovered two contracts included in the Organization’s major program, were overbilled a total of $1,645 during the year ended June 30, 2024. CAUSE OF CONDITION The Organization overbilled AmeriCorps due to an oversight of management while preparing the bills. RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified internally before sending them to AmeriCorps. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS The Organization will be contacting AmeriCorps regarding the overbilling and intends on implementing a modification to the procedures for billing cost reimbursement contracts.

Corrective Action Plan

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2024-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified internally before sending to AmeriCorps. ACTION TAKEN The Organization will be contacting AmeriCorps regarding the overbilling and intends on implementing a modification to the procedures for billing cost reimbursement contracts.

Categories

Internal Control / Segregation of Duties Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
94.006 Americorps $588,852
93.623 Basic Center Grant $185,365
14.267 Continuum of Care $82,451