Finding 607032 (2022-002)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-05-04
Audit: 32019
Organization: The Oaks School (CA)

AI Summary

  • Core Issue: The loan application submitted by the School contained inaccuracies regarding gross revenues and operational costs for the specified period.
  • Impacted Requirements: The School lacked adequate internal controls to verify the accuracy of the information required by the loan application.
  • Recommended Follow-Up: The School should establish procedures to ensure compliance and accuracy in future loan applications.

Finding Text

2022 -002 Eligibility Loan Application Federal Agency: U.S. Small Business Administration Federal Program Name: Economic Injury Disaster Loan Assistance Listing Number: 59.008 Award Period: January 31, 2020 and continuing thereafter Type of Finding: Significant Deficiency in Internal Control Other Matter Criteria or specific requirement: The loan application requested for the gross revenues for the twelve month prior to the date of the disaster (January 31, 2020) and the non-profit cost of operation for the twelve month prior to the date of the disaster (January 31, 2020). Condition: The loan application was completed with accurate information except for the gross revenues for the twelve month prior to the date of the disaster (January 31, 2020) and the non-profit cost of operation for the twelve month prior to the date of the disaster. The School used the period from 7/1/2019 through 1/31/2020 which they were able to support. Questioned costs: None. Context: The School did not have adequate internal controls designed to ensure that the information in the loan application was accurate. Cause: There are no procedures in place to ensure that the School is in compliance with the terms of the loan agreement. Effect: Effect is that the School submitted the loan application which contained errors.. Repeat Finding: The finding is not a repeat of a finding in the immediately prior year. Recommendation: The School should implement procedures to ensure that information in the loan application is accurate. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 30589 2022-001
    Significant Deficiency
  • 30590 2022-002
    Significant Deficiency
  • 607031 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
59.008 Economic Injury Disaster Loan $1.85M