Community Services & Development: Recurring Significant Internal Control Deficiencies
||First Year Reported
|Low-Income Home Energy Assistance
||Community Services lacks adequate internal controls to ensure proper federal reporting requirements are met. Community Services' written procedures do not include steps to reconcile the federal share of program outlays from spreadsheets to official accounting records.
|Partially corrected. Procedures have been updated to reconcile CALSTARS and accounting spreadsheets. Procedures for the Community Services Block Grant and Low Income Home Energy Assistance Program have been written and adequately document this process. U.S. Department of Energy (DOE) procedures have been updated, but the written procedures are still in process of being revised. DOE written procedures are anticipated to be completed by mid-July 2011.