Finding Text
2019-001 – Eligibility
Criteria:
Internal controls should be in place to monitor the disbursement of grant monies to individuals that are eligible for the internship including, but not limited to, the safekeeping of the records related to their eligibility and the awarding federal program.
Condition:
We noted that applications and/or award letters were not available for a sample of individuals receiving grant monies and therefore, we were unable to determine if the individuals were eligible for the award.
Cause:
A sample of records needed to support internship expense and individual eligibility for the year ended October 31, 2019 were unable to be located by management.
Effect:
We were unable to determine if any potential abuse or noncompliance of the related federal program occurred.
Questioned Costs:
$154,400
Identification of Repeat Finding:
This is a repeat finding that was listed in the audit report for the year ended October 31, 2018. The prior year audit finding number is 2018-002.
Recommendation:
NCPE should have internal controls in place for the retention of federal program records. NCPE should also have procedures in place to allow for the review of an individual’s eligibility to receive a federal award.
Management’s Views and Corrective Action Plan:
Management’s views and corrective action plan is included at the end of this report after the schedule of prior audit findings and questioned costs.