California Volunteers: Recurring Material Internal Control Deficiencies
||First Year Reported
||CaliforniaVolunteers did not implement its updated site-visit policy and procedures (stated in the 2007-08 Corrective Action Plan). Specifically, California Volunteers is still in the process of reviewing and evaluating its interim policy and procedures related to the review and documentation of fiscal information on site visits.
|For the majority of 2010, CaliforniaVolunteers' Director of Finance and Administration position was unoccupied, requiring other staff members to cover these responsibilities as needed. Because of this vacancy and other staffing vacancies resulting from a hiring freeze, CaliforniaVolunteers was unable to formalize and implement its site-visit policy by July 2010. The Director of Finance and Administration position was filled in January 2011, and it is the goal of CaliforniaVolunteers to finalize its site-visit policy and procedures by summer 2011.
||CaliforniaVolunteers‘ processes did not adequately ensure only allowable sources are used by its subgrantees to meet matching requirements. CaliforniaVolunteers implemented policies and procedures to correct the processes. The new policies and procedures, however, are currently not being followed. Specifically, it did not verify the allowability of grantee match contributions for the fiscal desk reviews we tested to verify match contributions existed. In addition, we found that CaliforniaVolunteers has yet to eliminate its backlog of fiscal desk reviews.
|In the spring of 2010, the CaliforniaVolunteers' position dedicated to eliminating the backlog of fiscal desk reviews became vacant and, as of February 2011, remains vacant due to a statewide hiring freeze. CaliforniaVolunteers entered an interagency agreement with Finance to assist in processing the reviews, but the funding for that agreement has been exhausted. During 2011, CaliforniaVolunteers intends to eliminate the backlog of 2007-08 and 2008-09 fiscal desk reviews and begin processing 2009-10 reviews.