Finding Text
Federal Agency: Department of Veterans Affairs Federal Program Name: VA Homeless Providers Grant and Per Diem Program Assistance Listing Number: 64.024 Federal Award Identification Number and Year: INNV143-1419-537-PD-21; INNV143-1620-537-TP-21; INNV143-1075-537-CM20; INNV143-2290-537-CM-22 Award Period: 10/1/20-9/30/21; 10/1/21-9/30/22; 10/1/20-9/30/23 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Under allowable cost/cost principles, an organization in receipt of federal funding is required to have a system of controls in place to safeguard assets and ensure that only allowable costs are charged to federal programs. 2 CFR Part 200 states that charges to awards for salaries and wages are to be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition: During the course of our audit, we noted a salaried employee included no salary included with the employment agreement to support their salary. Questioned costs: None. Context: The Inner Voice requires the CEO to have an agreement issued by the board chair that includes the position title, salary, and date of employment. Cause: The signed agreement available included no salary listed. Effect: No salary included in the available employment agreements leads to an unsubstantiated salary paid to an existing employee. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Inner Voice maintain accurate and current information in all employee personnel files to be in compliance with 2 CFR Part 200. Views of responsible officials: In response to the finding raised that Inner Voice required the CEO to have an agreement issued by the Board Chair that not only includes the position title and date of employment but should also have mentioned salary. Moving forward Inner Voice?s Board Chair should provide a letter to the HR for the appointment and/or pay increase with the effective date which will also include name and salary.