California Volunteers: Recurring Material Internal Control Deficiencies
||First Year Reported
||CaliforniaVolunteers did not review the subgrantees’ underlying documentation that supports the expenses used to meet the matching requirements to ensure they are from allowable sources.
|Fully corrected. CaliforniaVolunteers updated its policies for the fiscal desk review process to ensure the collection and review of source documents associated with the receipt and deposit of matching funds. These policies are being used to conduct desk reviews for grantees reviewed beginning with the 2007-08 program year.
||CaliforniaVolunteers does not have updated policies and procedures related to the review and documentation of fiscal information obtained during site visits.
|Partially corrected. CaliforniaVolunteers contracted with the Department of Finance, Office of State Audits and Evaluations to perform specific tasks that would provide the foundation for updating and improving the policies and procedures for Subrecipient Monitoring, particularly as it relates to the fiscal monitoring aspects of this process. This project took longer than initially anticipated. A draft report for the final deliverable for this project was received on September 1, 2009. CaliforniaVolunteers is in the process of using the information from this project to update and improve the risk-based system used to monitor subrecipients. CaliforniaVolunteers anticipates completion and implementation of these policies by January 2010.