FAC Explorer

Finding 58302 (2022-002)

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

AI Summary

  • Core Issue: Three out of 40 invoices included expenses charged outside the contract period.
  • Impacted Requirements: Expenses must be charged within the contract period to comply with funding guidelines.
  • Recommended Follow-Up: Ensure invoices are accurately accrued and charged to the correct period based on when services or goods were received.

Finding Text

Finding # 2022-002 Type: Significant deficiency Type: Immaterial Noncompliance over period of performance ALN Number: US Department of Labor WIOA Youth Activities #17.259 Requirement: Expenses charged are to be within the contract period. Condition/Context: Three out of 40 invoices tested had expenses charged outside of the contract period. Cause: There was insufficient review of amounts charged to the contract. Effect: Expenses charged outside the contract period may need to be reimbursed back to the funder. Questioned Costs: Unknown Recommendation: Invoices should be properly accrued and charged to the proper period when services/goods were performed or received.

Corrective Action Plan

Finding # 2022-002 Immaterial Noncompliance U.S. Department of Labor 17.249 WIOA Youth Activities Finding: Expenses were charged for services outside of the contract period Recommendation: Procedures should be in place to ensure invoices are accrued and charged to the proper period when services/goods were performed or received. Corrective Action: Expenses will be reviewed during month end close to ensure proper recording. Management will provide training to program personnel. Anticipated Completion Date: June 30, 2023

Categories

Period of Performance Significant Deficiency

Other Findings in this Audit

  • 58301 2022-001
    Significant Deficiency Repeat
  • 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