Finding 965726 (2023-002)

Significant Deficiency
Requirement
C
Questioned Costs
-
Year
2023
Accepted
2024-03-29

AI Summary

  • Core Issue: The Coalition failed to return unspent grant funds on time, violating the grant agreement and DEL guidance.
  • Impacted Requirements: Compliance with cash management procedures, specifically the deadline for returning unexpended advances.
  • Recommended Follow-Up: Establish monthly reconciliation procedures for advances to ensure timely remittance to DEL.

Finding Text

Finding 2023-002: Internal Control over Compliance and Compliance with Cash Management Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement, and Division of Early Learning (DEL) Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by September 30 of the following year. Condition: The Coalition did not timely remit the unexpended advance related to the 2022- 2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Coalition did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL until January 8, 2024. Recommendation: We recommend the Coalition implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.

Categories

Cash Management Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 389283 2023-002
    Significant Deficiency
  • 389284 2023-002
    Significant Deficiency
  • 389285 2023-002
    Significant Deficiency
  • 389286 2023-002
    Significant Deficiency
  • 389287 2023-002
    Significant Deficiency
  • 389288 2023-002
    Significant Deficiency
  • 389289 2023-002
    Significant Deficiency
  • 389290 2023-002
    Significant Deficiency
  • 965725 2023-002
    Significant Deficiency
  • 965727 2023-002
    Significant Deficiency
  • 965728 2023-002
    Significant Deficiency
  • 965729 2023-002
    Significant Deficiency
  • 965730 2023-002
    Significant Deficiency
  • 965731 2023-002
    Significant Deficiency
  • 965732 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $9.32M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2.97M
93.558 Temporary Assistance for Needy Families $1.56M
93.575 American Rescue Plan Act $129,480
93.575 Coronavirus Response and Relief Supplemental Appropriations Funds $38,985
93.575 Child Care and Development Block Grant - Cares $18,699
93.667 Social Services Block Grant $10,660