Finding 6229 (2022-004)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-12-21
Audit: 8184
Organization: Ifoster, Inc. (CA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: iFoster, Inc. has a material weakness in internal controls over compliance related to personnel cost reimbursements.
  • Impacted Requirements: Compliance with Title 2 U.S. Code of Federal Regulations Part 200, which mandates accurate compensation amounts for personnel costs.
  • Recommended Follow-Up: Enhance internal controls for managing donated services and property, and ensure accurate reimbursement requests.

Finding Text

U.S. Department of Labor, State of Washington – Service Washington, State of California – California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services, 94.006 AmeriCorps State and National Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Grant Award Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, and LECJQDCLHVE5 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles provides that amounts for compensation for personnel costs should be accurate. Condition: Amounts for certain personnel costs were not reimbursed at the current pay rate for certain employees. Cause: When adjustments to salary or pay rates were made the updated amount was not properly utilized. Effect: iFoster, Inc. may have to reimburse the incorrect personal costs Questioned Costs: None noted. Context/sampling: A nonstatistical sample of 2 deviations were noted out of 33 selected for testing, representing $225 of $96,552 selected for testing, with a total of 9 deviations noted in the population totaling to an amount of $1,568 of the total population of $422,538. Report Finding from Prior Year(s): No. Recommendation: We recommend iFoster, Inc. enhance the internal controls over donated services and property and requesting amounts for reimbursement. Views of Responsible Officials: iFoster, Inc. agrees with this finding; see corrective action plan.

Corrective Action Plan

Finding 2022-004 Federal Agency Name: U.S. Department of Labor Program Name: AmeriCorps State and National CFDA #: 94.006 Finding Summary: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles provides that amounts for compensation for personnel costs should be accurate. Amounts for certain personnel costs were not reimbursed at the current pay rate for certain employees. Responsible Individuals: Reid Cox Corrective Action Plan: Acknowledged. This error was restricted to FY’22 and was corrected for FY’23 and ongoing. Anticipated Completion Date: Ongoing

Categories

Allowable Costs / Cost Principles Cash Management Material Weakness

Other Findings in this Audit

  • 6228 2022-003
    Material Weakness
  • 6230 2022-003
    Material Weakness
  • 6231 2022-004
    Material Weakness
  • 6232 2022-003
    Material Weakness
  • 6233 2022-004
    Material Weakness
  • 582670 2022-003
    Material Weakness
  • 582671 2022-004
    Material Weakness
  • 582672 2022-003
    Material Weakness
  • 582673 2022-004
    Material Weakness
  • 582674 2022-003
    Material Weakness
  • 582675 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
94.006 Americorps $65,380
10.551 Supplemental Nutrition Assistance Program $11,626