The Warren Center

Finding 2023-001: Allowable costs – material weakness in internal controls over compliance and compliance finding. Special Education - Grants for Infants and Families ALN 84.181 Early Childhood Intervention Services Criteria: The Organization’s internal control procedures over compliance specify that all employees maintain timesheets with hours that agree to the payroll register and support the amounts allocated to grant activities. Condition: During allowable cost testing for federal and state grants, for 2 of the 25 payroll transactions tested, the amount charged to the grant did not agree to the employee's timesheet. Cause: The Organization had turnover in the accounting department that resulted in oversight. Effect: The cumulative effect of the exceptions noted during tested resulted in the grants being overcharged by the Organization. Questioned Costs: None Recommendation: Management should ensure amounts charged to the grants agree to timesheets and payroll registers before the request for reimbursement is submitted. Management’s Response: See corrective action plan

Finding 2023-002: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Special Education - Grants for Infants and Families ALN 84.181 Early Childhood Intervention Services Criteria: The Organization’s internal control procedures over compliance specify that all invoices and allocations are approved and agree to the amount allocated to grant activities. Condition: During allowable cost testing for federal and state grants, for 1 of the 25 invoices tested, the base amount used for allocation and charged to the grant did not agree to the invoice. Cause: There was human error when the amount was entered into the accounting software and, ultimately, an oversight due to turnover in personnel. Effect: The Organization's grant expenses were not fully documented in accordance with the internal control over compliance procedures. Questioned Costs: None Recommendation: Management should ensure amounts charged to the grants agree to invoices before the request for reimbursement is submitted. Management’s Response: See corrective action plan

Finding 2023-003: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Provider Relief Fund (PRF) ALN 93.498. Criteria: The Organization’s internal control procedures over compliance specify that all invoices agree to the amount allocated to grant activities. Condition: During allowable cost testing, for 1 of the 25 invoices tested, the amount charged to the grant did not agree to the invoice. Cause: There was human error when the amount was entered into the accounting software and, ultimately, an oversight due to turnover in personnel. Effect: The effect of the exception noted during tested resulted in the grant being overcharged by the Organization. Questioned Costs: None. Recommendation: Management should ensure amounts charged to the grant agree to invoices before reporting. Management’s Response: See corrective action plan