Finding Text
Item: 2024-003
Assistance Listing Number: 64.033
Program: VA Supportive Services for Veteran Families Program
Federal Agency: U.S. Department of Veterans Affairs
Pass-Through Agencies: n/a
Contract Number: 2014-AZ-160-22, 2014 AZ-SS
Award Year: October 2022 to September 2023; October 2023 to September 2024
Compliance Requirement: Reporting
Criteria: In accordance with the grant agreements, the Organization is required to submit monthly requests for reimbursement. Controls should be in place to ensure review and approval of these monthly reports prior to submission to the granting agency.
Condition: For four reports tested, there was no evidence of management review or approval of the reports prior to submission to the granting agency.
Questioned Costs: n/a
Context: In a population of 13 financial reports, we conducted a non-statistical sample of four reports. For all four reports tested, we noted no evidence of management review or approval of the reports prior to submission to the granting agency.
Effect: The system of internal controls was not properly implemented to ensure review and approval of the reports prior to submission to the granting agency. This is deemed to be a material weakness in internal control over compliance.
Cause: The Organization did not have a supervisory review process implemented for financial reports submitted to the granting agency.
Identification as a Repeat Finding: Not a repeat finding
Recommendation: The Organization should implement additional controls to ensure reports are reviewed and approved prior to submission to the granting agency. This review and approval should be clearly documented.
Views of Responsible Officials: Management of the Organization concurs with the finding. See Corrective Action Plan.