Industrial Relations: Recurring Significant Internal Control Deficiencies
||First Year Reported
|Occupational Safety and Health-State Program
||Industrial Relations obligated program funds outside the period of availability for one of its purchase orders that was paid under its 2007 federal award. Industrial Relations made this obligation on October 10, 2007. Since the obligation took place after September 30, 2007, a valid obligation did not exist during the funding period for this award. Further, Industrial Relations liquidated one of its obligations under the 2007 federal award in April 2008, which is after the December 3, 2007 deadline. Thus, it appears that Industrial Relations is not in compliance with the federal regulations regarding period of availability.
|Fully corrected. Industrial Relations’ California Division of Occupational Safety and Health (Cal/OSHA) unit routes all invoices to Accounting/Federal Grants Unit for proper work phase and program cost account coding to ensure no invoice is paid with federal fund after closeout.