California Volunteers: Recurring Material Internal Control Deficiencies
||First Year Reported
||CaliforniaVolunteers has not ensured its established policies and procedures for fiscal desk reviews are followed. Specifically, CaliforniaVolunteers, did not verify the allowability of grantee match contributions for the fiscal desk reviews tested where requirements to verify match contributions existed. In addition, CaliforniaVolunteers has yet to eliminate its backlog of fiscal desk reviews.
|Partially corrected. Staff are now in place and have been trained to conduct fiscal desk reviews. Since the audit findings, closing letters for the 2007-08 fiscal desk review process have been sent to 8 sub-grantees and CaliforniaVolunteers continues to work on the backlog. CaliforniaVolunteers has been plagued by staffing changes, complicated by the change in Administration in January 2011. It is expected that the backlog of fiscal desk reviews (those from 2007-08 and 2008-09) will be complete by December 31, 2011. In addition, beginning with the 2009-10 grant year, the letters to sub-grantees requesting information for the fiscal desk reviews will specify that documents verifying source of match must be included. It is anticipated that these letters will be sent by September 30, 2011.