Finding Text
U.S. Department of Labor, WIOA Adult Program, Assistance Listing Number 17.258, Passed Through Workforce Connections, Internal Control over Allowable Activities Criteria: To promote an effective control environment, internal controls over the approval of the Request for Reimbursement (RFR) form should be designed, implemented, and consistently applied.
Condition: The RFR form, which includes the allocation of expenses to the grant in order to support the appropriateness of the related activity and to receive reimbursement is not reviewed prior to submission to the grantor.
Cause: The internal control system over the review of the RFR form had not been designed or implemented.
Effect: Failure to design and implement controls over the review of the RFR form could result in errors in the expenses allocated to the grant.
Recommendation: We recommend management design and implement a system of internal controls whereby all RFR forms are reviewed prior to submission. Views of Responsible Officials: Hope for Prisoners' CEO presently reviews and approves all RFR forms in writing prior to submission. Oversight by specific board members will be provided through a review of the submitted RFR to compare it to the monthly financial reports already being provided.