Finding Text
2022-001 Direct Program ? U.S. Department of Health and Human Services Federal Financial Assistance Listing # 93.093 Southern Oregon Health Occupations Poverty Elimination Project (SOHOPE) Allowable Costs Significant Deficiency in Internal Control over Compliance Criteria: The College is required to have a process in place to ensure that all expenditures are reviewed for allowability. Condition: During our testing over the allowable costs under the grant, we noted 5 instances out of 60, in which there was no review over the SOHOPE Director?s timecard. Cause: Due to turnover at the Dean level during the previous program year and transition to new Dean in the current program year, there was no review of the SOHOPE Program Director?s timecard. Effect: There were 5 instances in which the Director over SOHOPE?s timecard was not reviewed. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 expenditures were tested out of a total of 364 total expenditures, which accounted for $35,597 of $316,351 of federal program expenditures. Repeat Finding from Prior Year: Yes. See Finding 2021-008 in prior year. Recommendation: Management should have a process in place to ensure that all expenditures are reviewed under the grant. Views of Responsible Officials: Management agrees with the finding.