Finding 975656 (2023-001)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-05-31
Audit: 307783
Auditor: Eccezion

AI Summary

  • Core Issue: Some employee timecards lacked necessary supervisor approval.
  • Impacted Requirements: Compliance with grant requirements for proper timecard approval.
  • Recommended Follow-Up: The Club should enhance monitoring to ensure all timecards are consistently approved.

Finding Text

FINDING NUMBER: 2023-001 Criteria or specific requirement: Management is responsible for ensuring that the Club complies with all grant requirements. Condition: During the audit it was noted that, in a few instances, employee timecards were missing supervisor approval. Questioned Costs: None Context: In a few instances, the review and approval of hours worked by a supervisor was not recorded on the electronic timecards. Effect: Grant expenditures could be misstated if hours are being paid out without a supervisor’s approval. Cause: The Club’s internal control procedures were not followed consistently. Recommendation: The Club should monitor consistently the approval of timecards for hourly employees. Management’s response: The Club will review their monitoring procedures to ensure consistent approval of employee timecards.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 399214 2023-001
    Significant Deficiency
  • 399215 2023-001
    Significant Deficiency
  • 975657 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.287 Twenty-First Century Community Learning Centers $605,427
21.027 Coronavirus State and Local Fiscal Recovery Funds $330,198
93.558 Temporary Assistance for Needy Families $223,744
93.575 Child Care and Development Block Grant $192,000
94.006 Americorps $125,425
84.425 Education Stabilization Fund $119,453
84.215 Fund for the Improvement of Education $95,702
16.726 Juvenile Mentoring Program $23,840