Finding 589300 (2022-005)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-05-31

AI Summary

  • Core Issue: Limited or no segregation of duties was found, which weakens internal controls over the federal award.
  • Impacted Requirements: This finding violates the requirement for effective internal control as outlined in Title 2 U.S. Code of Federal Regulations Part 200.303a.
  • Recommended Follow-Up: Management acknowledges the issue and has a corrective action plan in place; monitor its implementation to ensure compliance.

Finding Text

Finding Number: 2022-005 Refer to Section II for findings 2022-001, 2022-002 and 2022-003 Information on the Federal Program: Federal Agency: United States Department of Veteran Affairs Program Name: VA Supportive Services for Veteran Families Program (SSVF) CFDA: 64.033 Federal Award Identification Number: 14-MA-209 Federal Award Year: 2022 Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.303a, the Organization is required to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition Found: We noted there was limited or no segregation of duties in several areas during our audit. See Section II for findings 2022-001, 2022-002 and 2022-003. Context: We noted these conditions while obtaining an understanding of internal control for the respective transaction cycles listed in the findings. Questioned Costs: None noted Identification as a Repeat Finding, if Applicable: A repeat finding; See finding 2021-005 Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan attached.

Categories

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 12858 2022-005
    Material Weakness Repeat
  • 12859 2022-006
    Material Weakness Repeat
  • 12860 2022-007
    Material Weakness Repeat
  • 12861 2022-005
    Material Weakness Repeat
  • 12862 2022-006
    Material Weakness Repeat
  • 12863 2022-007
    Material Weakness Repeat
  • 589301 2022-006
    Material Weakness Repeat
  • 589302 2022-007
    Material Weakness Repeat
  • 589303 2022-005
    Material Weakness Repeat
  • 589304 2022-006
    Material Weakness Repeat
  • 589305 2022-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
64.033 Va Supportive Services for Veteran Families Program $1.18M
14.267 Continuum of Care Program $420,000
14.235 Supportive Housing Program $321,040
14.239 Home Investment Partnerships Program $307,230
64.024 Va Homeless Providers Grant and Per Diem Program $273,040