Finding 587373 (2023-002)

Material Weakness
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-01-31
Audit: 14751
Auditor: Armanino

AI Summary

  • Core Issue: There is a material weakness in internal controls due to missing timesheets for four individuals, impacting compliance with grant requirements.
  • Impacted Requirements: The absence of documentation raises concerns about the accuracy of reported hours and compliance with allowable costs and activities.
  • Recommended Follow-Up: Establish clear procedures for maintaining and retaining timesheets, ensuring they are documented and available for verification.

Finding Text

Type of Finding: Material Weakness in Internal Control over Compliance of Major Programs and Noncompliance within the Major Programs •Criteria: Caritas Family Solutions is responsible for maintaining and capturing supporting documentation such as timesheets to support the hours worked and paid to participants under the grant, ensuring compliance with activities allowed and unallowed and allowable costs. •Condition: During the audit, it was discovered that for four individuals, timesheets supporting the hours paid under the grant were unavailable. This deficiency in record-keeping and documentation hindered the verification of hours worked and compliance with allowable costs and activities allowed and unallowed. Cause: The absence of timesheets may be due to inadequate record-keeping practices, lack of a clear documentation procedure, or oversight in maintaining required records. •Effect: Failing to provide timesheets for these individuals raises concerns about the accuracy of hours reported and the potential for non-compliance with allowable costs and activities allowed and unallowed. This jeopardizes the integrity of grant management and could result in the misallocation or misuse of grant funds. •Recommendation: The Organization must establish and enforce clear procedures for the maintenance and retention of timesheets, ensuring that they are consistently documented and readily available for verification. •Responsible Party: Gary Huelsmann, Chief Executive Officer •Management Response and Corrective Action Plan: This deficiency was also discovered during our internal investigation, and Caritas Family Solutions has implemented a new process to ensure that internal controls are in place. After the PM has verified that timesheets are accurate and complete, they will be scanned and sent to Payroll for processing. Payroll will maintain a copy of the email providing the documents and will comply with federal guidelines of storing records for a period after the close of the grant. The PM will file a hard copy of the timesheets in the SCSEP office. The files will be kept in the office until completion of quarterly reviews for the fiscal year by the QI department, and then they will be transferred to the agency’s long-term storage facility for files. •Anticipated Completion Date: Implemented in September 2023, but the process will be ongoing while the program is funded.

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Material Weakness

Other Findings in this Audit

  • 10930 2023-001
    Material Weakness
  • 10931 2023-002
    Material Weakness
  • 10932 2023-003
    Significant Deficiency
  • 10933 2023-004
    Material Weakness
  • 10934 2023-005
    Material Weakness
  • 10935 2023-006
    -
  • 10936 2023-007
    -
  • 10937 2023-008
    Significant Deficiency
  • 10938 2023-009
    Material Weakness
  • 587372 2023-001
    Material Weakness
  • 587374 2023-003
    Significant Deficiency
  • 587375 2023-004
    Material Weakness
  • 587376 2023-005
    Material Weakness
  • 587377 2023-006
    -
  • 587378 2023-007
    -
  • 587379 2023-008
    Significant Deficiency
  • 587380 2023-009
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
17.235 Senior Community Service Employment Program $104,027
97.024 Emergency Food and Shelter National Board Program $14,443