Finding Text
Corporation for National and Community Service
Foster Grandparent/Senior Companion Cluster – Assistance Listing #94.011, #94.016
#2023-004 – Significant Deficiency: Grant and Contract Management; Reporting
This is a partial repeat of prior year finding #2022-003.
Conditions and Criteria: Catholic Charities West Michigan has in place policies that require a separate review after the preparation of reports, however:
• Two semi-annual reports for the Foster Grandparent/Senior Companion Cluster were prepared and submitted without documentation of a separate review.
• Two quarterly Payment Management Services reports for Foster Grandparents/Senior Companion Cluster were prepared and submitted without documentation of a separate review.
Cause/Context: The quarterly and semi-annual reports for the Foster Grandparent/Senior Companion program were prepared by the program director. An Administrative Assistant separately submits the reports but does not review them. The Director of Finance role is responsible for reviewing the reports prior to the submission, but there was no documentation to support this review being completed for four of the six reports tested.
Recommendations: An individual independent of the preparation of financial and program reports should review and approve those reports, and documentation of this review should be retained.
Views of Responsible Officials and Planned Corrective Actions:
Timely reporting as well as documented approvals are very important to Catholic Charities West Michigan and we agree that we must demonstrate that proper reviews or reports have occurred. We have implemented a process including monthly meetings with the Program Manager and the Finance Accountant to review activity and close the month. All reporting is now filed timely with proper documented review.