FAC Explorer

Finding 966594 (2023-002)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 301059
Organization: Vermont Adult Learning, Inc. (VT)
Auditor: McSoley McCoy & CO

AI Summary

  • Core Issue: Missing documentation for pay rate approvals in personnel files.
  • Impacted Requirements: Pay rates must be reviewed and approved by supervisors and HR at the time of changes.
  • Recommended Follow-Up: Ensure compliance with internal controls by documenting all pay rate approvals in personnel files.

Finding Text

Finding No.: 2023-002 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented rate approval or pay rate support within personnel files. Criteria Pay rates and pay rate changes should be reviewed and approved by department supervisors and human resource director at the time of pay changes and documented in personnel files. Cause The Organization is not properly following the internal controls in place over the documentation of such pay rate changes. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Pay rates should have documented approval by the supervisor and human resource director and be filed within personnel files. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.

Categories

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

Other Findings in this Audit

  • 390147 2023-001
    Significant Deficiency
  • 390148 2023-001
    Significant Deficiency
  • 390149 2023-001
    Significant Deficiency
  • 390150 2023-001
    Significant Deficiency
  • 390151 2023-002
    Significant Deficiency
  • 390152 2023-002
    Significant Deficiency
  • 390153 2023-002
    Significant Deficiency
  • 390154 2023-002
    Significant Deficiency
  • 966589 2023-001
    Significant Deficiency
  • 966590 2023-001
    Significant Deficiency
  • 966591 2023-001
    Significant Deficiency
  • 966592 2023-001
    Significant Deficiency
  • 966593 2023-002
    Significant Deficiency
  • 966595 2023-002
    Significant Deficiency
  • 966596 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
17.289 Community Project Funding/congressionally Directed Spending $112,310
21.027 Coronavirus State and Local Fiscal Recovery Funds $101,822
84.002 Adult Education - Basic Grants to States $56,921
14.218 Community Development Block Grants/entitlement Grants $44,649
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $6,691