FAC Explorer

Finding 58301 (2022-001)

Significant Deficiency Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-03-27
Audit: 54075
Organization: College Dreams, INC (OR)
Auditor: McDonald Jacobs PC

AI Summary

  • Core Issue: Two out of 16 timesheets lacked proper supervisory review and approval.
  • Impacted Requirements: Compliance with government auditing standards for timesheet review.
  • Recommended Follow-Up: Implement procedures to ensure consistent supervisory reviews and proper documentation.

Finding Text

Finding # 2022-001 (see #2021-001) Type: Significant deficiency over allowable costs ALN Number: US Department of Labor WIOA Youth Activities #17.259 Requirement: Proper supervisory review and approval of timesheets. Condition/Context: We noted 2 out of 16 timesheets tested were not properly reviewed and approved by a supervisor in accordance with government auditing standards. Cause: There was a lapse in the control procedure to review and approve timesheets. Effect: Control processes in place are not consistently followed and documented for review and approvals of timesheets for accuracy. Questioned Costs: Unknown Recommendation: Procedures should be in place to ensure reviews are being done by supervisory personnel with documentation included.

Corrective Action Plan

Finding # 2022-001 Significant Deficiency U.S. Department of Labor 17.249 WIOA Youth Activities Finding: Control processes in place are not consistently followed and documented for review and approvals of timesheets for accuracy. Recommendation: Procedures should be in place to ensure reviews are being done by supervisory personnel with documentation included. Corrective Action: Management will implement procedures to ensure that all staff timesheets, if not signed by a supervisor, are accompanied by some other form of approval such as an e-mail. Anticipated Completion Date: December 31, 2022

Categories

Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 58302 2022-002
    Significant Deficiency
  • 58303 2022-003
    Significant Deficiency
  • 634743 2022-001
    Significant Deficiency Repeat
  • 634744 2022-002
    Significant Deficiency
  • 634745 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
17.259 Wia Youth Activities $636,210
84.044 Trio_talent Search $343,573
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $48,564