EIN: 135562351
UEI: KMXNXV2SBAQ3
Audited by: Ottinger & Associates, LLC
Oversight agency: 64 [Department of Veterans Affairs]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 18, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 18, 2026 (80 days from today).
What is a management decision? →FAC accepted this audit on June 19, 2026 — management decision was due December 19, 2026.
FAC accepted this audit on March 6, 2025 — management decision was due September 6, 2025.
FAC accepted this audit on May 30, 2025 — management decision was due November 30, 2025.
FAC accepted this audit on June 5, 2025 — management decision was due December 5, 2025.
FAC accepted this audit on August 1, 2025 — management decision was due February 1, 2026.
FAC accepted this audit on February 29, 2024 — management decision was due August 29, 2024.
FAC accepted this audit on March 14, 2024 — management decision was due September 14, 2024.
FAC accepted this audit on April 18, 2024 — management decision was due October 18, 2024.
FAC accepted this audit on May 1, 2024 — management decision was due November 1, 2024.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
FAC accepted this audit on April 24, 2023 — management decision was due October 24, 2023.
Per 2 CFR section 200.303, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The Salvation Army Greater Cincinnati, Ohio Area Units did not have effective controls in place to verify that costs were being charged to the award in the correct period of performance. Context: During the testing of disbursements for period of performance, the auditor discovered several disbursements that did not have approval by an individual knowledgeable about period of performance grant requirements. Cause: Turnover within The Salvation Army Greater Cincinnati, Ohio Area Units team caused there to be reduced effectiveness in controls over grant costs review and assignment to the appropriate grant period. Effect: If controls are not in place to ensure the correct adherence to period of performance compliance, then there could be misuse of federal funding. Repeat Finding: This is not a repeat finding. Recommendation: We recommend The Salvation Army Greater Cincinnati, Ohio Area Units establish effective controls and training to ensure adherence to compliance requirements, such as review for proper grant period when recording transactions and creating monthly reimbursement requests. View of responsible officials: The Salvation Army Greater Cincinnati, Ohio Area Units agrees with the finding and will implement the recommendation.
Show full finding ▾Hide full finding ▴Section III – Federal Award Findings and Questioned Costs U.S Department of Housing and Urban Development, passed through Strategies to End Homelessness Continuum of Care – Assistance Listing 14.267 Finding 2022-002: Material Weakness in Internal Controls over Compliance with Period of Performance Criteria and Condition: Per 2 CFR section 200.303, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The Salvation Army Greater Cincinnati, Ohio Area Units did not have effective controls in place to verify that costs were being charged to the award in the correct period of performance. Context: During the testing of disbursements for period of performance, the auditor discovered several disbursements that did not have approval by an individual knowledgeable about period of performance grant requirements. Cause: Turnover within The Salvation Army Greater Cincinnati, Ohio Area Units team caused there to be reduced effectiveness in controls over grant costs review and assignment to the appropriate grant period. Effect: If controls are not in place to ensure the correct adherence to period of performance compliance, then there could be misuse of federal funding. Repeat Finding: This is not a repeat finding. Recommendation: We recommend The Salvation Army Greater Cincinnati, Ohio Area Units establish effective controls and training to ensure adherence to compliance requirements, such as review for proper grant period when recording transactions and creating monthly reimbursement requests. View of responsible officials: The Salvation Army Greater Cincinnati, Ohio Area Units agrees with the finding and will implement the recommendation.
2022-002 Material Weakness in internal controls over compliance with period of performance. Name of Contact Person: Chris Conley, Chief Accountant. Corrective action: To ensure this does not occur again, the City Accountant and Chief Accountant will review all journal entries to make sure that expenses are charges with the appropriate project period and with the definitions of the grant. We will train and have training documents for the City Accountant when the come into this position. Proposed Completion Date: Immediately. Implementation date: Immediately.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
Per 2 CFR section 200.303, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The Salvation Army Greater Cincinnati, Ohio Area Units did not have effective controls in place to verify that costs were being charged to the award in the correct period of performance. Context: During the testing of disbursements for period of performance, the auditor discovered several disbursements that did not have approval by an individual knowledgeable about period of performance grant requirements. Cause: Turnover within The Salvation Army Greater Cincinnati, Ohio Area Units team caused there to be reduced effectiveness in controls over grant costs review and assignment to the appropriate grant period. Effect: If controls are not in place to ensure the correct adherence to period of performance compliance, then there could be misuse of federal funding. Repeat Finding: This is not a repeat finding. Recommendation: We recommend The Salvation Army Greater Cincinnati, Ohio Area Units establish effective controls and training to ensure adherence to compliance requirements, such as review for proper grant period when recording transactions and creating monthly reimbursement requests. View of responsible officials: The Salvation Army Greater Cincinnati, Ohio Area Units agrees with the finding and will implement the recommendation.
Show full finding ▾Hide full finding ▴Section III – Federal Award Findings and Questioned Costs U.S Department of Housing and Urban Development, passed through Strategies to End Homelessness Continuum of Care – Assistance Listing 14.267 Finding 2022-002: Material Weakness in Internal Controls over Compliance with Period of Performance Criteria and Condition: Per 2 CFR section 200.303, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The Salvation Army Greater Cincinnati, Ohio Area Units did not have effective controls in place to verify that costs were being charged to the award in the correct period of performance. Context: During the testing of disbursements for period of performance, the auditor discovered several disbursements that did not have approval by an individual knowledgeable about period of performance grant requirements. Cause: Turnover within The Salvation Army Greater Cincinnati, Ohio Area Units team caused there to be reduced effectiveness in controls over grant costs review and assignment to the appropriate grant period. Effect: If controls are not in place to ensure the correct adherence to period of performance compliance, then there could be misuse of federal funding. Repeat Finding: This is not a repeat finding. Recommendation: We recommend The Salvation Army Greater Cincinnati, Ohio Area Units establish effective controls and training to ensure adherence to compliance requirements, such as review for proper grant period when recording transactions and creating monthly reimbursement requests. View of responsible officials: The Salvation Army Greater Cincinnati, Ohio Area Units agrees with the finding and will implement the recommendation.
2022-002 Material Weakness in internal controls over compliance with period of performance. Name of Contact Person: Chris Conley, Chief Accountant. Corrective action: To ensure this does not occur again, the City Accountant and Chief Accountant will review all journal entries to make sure that expenses are charges with the appropriate project period and with the definitions of the grant. We will train and have training documents for the City Accountant when the come into this position. Proposed Completion Date: Immediately. Implementation date: Immediately.
FAC accepted this audit on April 30, 2023 — management decision was due October 30, 2023.
Per 2 CFR section 200.303, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The Salvation Army Greater Cincinnati, Ohio Area Units did not have effective controls in place to verify that costs were being charged to the award in the correct period of performance. Context: During the testing of disbursements for period of performance, the auditor discovered several disbursements that did not have approval by an individual knowledgeable about period of performance grant requirements. Cause: Turnover within The Salvation Army Greater Cincinnati, Ohio Area Units team caused there to be reduced effectiveness in controls over grant costs review and assignment to the appropriate grant period. Effect: If controls are not in place to ensure the correct adherence to period of performance compliance, then there could be misuse of federal funding. Repeat Finding: This is not a repeat finding. Recommendation: We recommend The Salvation Army Greater Cincinnati, Ohio Area Units establish effective controls and training to ensure adherence to compliance requirements, such as review for proper grant period when recording transactions and creating monthly reimbursement requests. View of responsible officials: The Salvation Army Greater Cincinnati, Ohio Area Units agrees with the finding and will implement the recommendation.
Show full finding ▾Hide full finding ▴Section III – Federal Award Findings and Questioned Costs U.S Department of Housing and Urban Development, passed through Strategies to End Homelessness Continuum of Care – Assistance Listing 14.267 Finding 2022-002: Material Weakness in Internal Controls over Compliance with Period of Performance Criteria and Condition: Per 2 CFR section 200.303, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The Salvation Army Greater Cincinnati, Ohio Area Units did not have effective controls in place to verify that costs were being charged to the award in the correct period of performance. Context: During the testing of disbursements for period of performance, the auditor discovered several disbursements that did not have approval by an individual knowledgeable about period of performance grant requirements. Cause: Turnover within The Salvation Army Greater Cincinnati, Ohio Area Units team caused there to be reduced effectiveness in controls over grant costs review and assignment to the appropriate grant period. Effect: If controls are not in place to ensure the correct adherence to period of performance compliance, then there could be misuse of federal funding. Repeat Finding: This is not a repeat finding. Recommendation: We recommend The Salvation Army Greater Cincinnati, Ohio Area Units establish effective controls and training to ensure adherence to compliance requirements, such as review for proper grant period when recording transactions and creating monthly reimbursement requests. View of responsible officials: The Salvation Army Greater Cincinnati, Ohio Area Units agrees with the finding and will implement the recommendation.
2022-002 Material Weakness in internal controls over compliance with period of performance. Name of Contact Person: Chris Conley, Chief Accountant. Corrective action: To ensure this does not occur again, the City Accountant and Chief Accountant will review all journal entries to make sure that expenses are charges with the appropriate project period and with the definitions of the grant. We will train and have training documents for the City Accountant when the come into this position. Proposed Completion Date: Immediately. Implementation date: Immediately.
FAC accepted this audit on April 20, 2023 — management decision was due October 20, 2023.
Per 2 CFR section 200.303, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The Salvation Army Greater Cincinnati, Ohio Area Units did not have effective controls in place to verify that costs were being charged to the award in the correct period of performance. Context: During the testing of disbursements for period of performance, the auditor discovered several disbursements that did not have approval by an individual knowledgeable about period of performance grant requirements. Cause: Turnover within The Salvation Army Greater Cincinnati, Ohio Area Units team caused there to be reduced effectiveness in controls over grant costs review and assignment to the appropriate grant period. Effect: If controls are not in place to ensure the correct adherence to period of performance compliance, then there could be misuse of federal funding. Repeat Finding: This is not a repeat finding. Recommendation: We recommend The Salvation Army Greater Cincinnati, Ohio Area Units establish effective controls and training to ensure adherence to compliance requirements, such as review for proper grant period when recording transactions and creating monthly reimbursement requests. View of responsible officials: The Salvation Army Greater Cincinnati, Ohio Area Units agrees with the finding and will implement the recommendation.
Show full finding ▾Hide full finding ▴Section III – Federal Award Findings and Questioned Costs U.S Department of Housing and Urban Development, passed through Strategies to End Homelessness Continuum of Care – Assistance Listing 14.267 Finding 2022-002: Material Weakness in Internal Controls over Compliance with Period of Performance Criteria and Condition: Per 2 CFR section 200.303, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The Salvation Army Greater Cincinnati, Ohio Area Units did not have effective controls in place to verify that costs were being charged to the award in the correct period of performance. Context: During the testing of disbursements for period of performance, the auditor discovered several disbursements that did not have approval by an individual knowledgeable about period of performance grant requirements. Cause: Turnover within The Salvation Army Greater Cincinnati, Ohio Area Units team caused there to be reduced effectiveness in controls over grant costs review and assignment to the appropriate grant period. Effect: If controls are not in place to ensure the correct adherence to period of performance compliance, then there could be misuse of federal funding. Repeat Finding: This is not a repeat finding. Recommendation: We recommend The Salvation Army Greater Cincinnati, Ohio Area Units establish effective controls and training to ensure adherence to compliance requirements, such as review for proper grant period when recording transactions and creating monthly reimbursement requests. View of responsible officials: The Salvation Army Greater Cincinnati, Ohio Area Units agrees with the finding and will implement the recommendation.
2022-002 Material Weakness in internal controls over compliance with period of performance. Name of Contact Person: Chris Conley, Chief Accountant. Corrective action: To ensure this does not occur again, the City Accountant and Chief Accountant will review all journal entries to make sure that expenses are charges with the appropriate project period and with the definitions of the grant. We will train and have training documents for the City Accountant when the come into this position. Proposed Completion Date: Immediately. Implementation date: Immediately.
FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
Per 2 CFR section 200.303, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The Salvation Army Greater Cincinnati, Ohio Area Units did not have effective controls in place to verify that costs were being charged to the award in the correct period of performance. Context: During the testing of disbursements for period of performance, the auditor discovered several disbursements that did not have approval by an individual knowledgeable about period of performance grant requirements. Cause: Turnover within The Salvation Army Greater Cincinnati, Ohio Area Units team caused there to be reduced effectiveness in controls over grant costs review and assignment to the appropriate grant period. Effect: If controls are not in place to ensure the correct adherence to period of performance compliance, then there could be misuse of federal funding. Repeat Finding: This is not a repeat finding. Recommendation: We recommend The Salvation Army Greater Cincinnati, Ohio Area Units establish effective controls and training to ensure adherence to compliance requirements, such as review for proper grant period when recording transactions and creating monthly reimbursement requests. View of responsible officials: The Salvation Army Greater Cincinnati, Ohio Area Units agrees with the finding and will implement the recommendation.
Show full finding ▾Hide full finding ▴Section III – Federal Award Findings and Questioned Costs U.S Department of Housing and Urban Development, passed through Strategies to End Homelessness Continuum of Care – Assistance Listing 14.267 Finding 2022-002: Material Weakness in Internal Controls over Compliance with Period of Performance Criteria and Condition: Per 2 CFR section 200.303, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The Salvation Army Greater Cincinnati, Ohio Area Units did not have effective controls in place to verify that costs were being charged to the award in the correct period of performance. Context: During the testing of disbursements for period of performance, the auditor discovered several disbursements that did not have approval by an individual knowledgeable about period of performance grant requirements. Cause: Turnover within The Salvation Army Greater Cincinnati, Ohio Area Units team caused there to be reduced effectiveness in controls over grant costs review and assignment to the appropriate grant period. Effect: If controls are not in place to ensure the correct adherence to period of performance compliance, then there could be misuse of federal funding. Repeat Finding: This is not a repeat finding. Recommendation: We recommend The Salvation Army Greater Cincinnati, Ohio Area Units establish effective controls and training to ensure adherence to compliance requirements, such as review for proper grant period when recording transactions and creating monthly reimbursement requests. View of responsible officials: The Salvation Army Greater Cincinnati, Ohio Area Units agrees with the finding and will implement the recommendation.
2022-002 Material Weakness in internal controls over compliance with period of performance. Name of Contact Person: Chris Conley, Chief Accountant. Corrective action: To ensure this does not occur again, the City Accountant and Chief Accountant will review all journal entries to make sure that expenses are charges with the appropriate project period and with the definitions of the grant. We will train and have training documents for the City Accountant when the come into this position. Proposed Completion Date: Immediately. Implementation date: Immediately.
FAC accepted this audit on May 23, 2022 — management decision was due November 23, 2022.
FAC accepted this audit on May 5, 2022 — management decision was due November 5, 2022.
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
FAC accepted this audit on May 16, 2022 — management decision was due November 16, 2022.
FAC accepted this audit on August 29, 2022 — management decision was due March 1, 2023.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on April 8, 2021 — management decision was due October 8, 2021.
FAC accepted this audit on February 22, 2021 — management decision was due August 22, 2021.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on May 2, 2021 — management decision was due November 2, 2021.
FAC accepted this audit on July 14, 2021 — management decision was due January 14, 2022.
FAC accepted this audit on May 19, 2021 — management decision was due November 19, 2021.
FAC accepted this audit on May 14, 2020 — management decision was due November 14, 2020.
While performing tests on federal program compliance, we noted that there was no evidence of invoice review or approval of invoices for payment at one of the locations. Cause: At a specific location, the Department Head was verbally approving invoices for payment, rather than documenting approval through a signoff or other physical or electronic means. For three out of forty transactions selected for testing, there was no documentation that the invoices were reviewed and approved for payment. As such, we cannot obtain evidence that the invoices were reviewed and approved for payment, although no questioned costs were identified. Effect: Because there is no evidence that the invoices were properly reviewed and authorized prior to payment, it is possible that unauthorized payments were made. Recommendation: We recommend that the department heads physically or electronically approve individual invoices indicating invoice review and approval to reduce the risk of unauthorized payment of invoices. In addition, the Organization should maintain an audit trial of review and approvals. Views of Responsible Officials: See corrective action plan.
Show full finding ▾Hide full finding ▴2019-001 ? Allowable Costs/Allowable Activities Criteria: As noted in Section III, 2019-001 - CFDA 93.558 Temporary Assistance for Needy Families, The Salvation Army in the Greater Boston Area is required to be in compliance with the requirements of Cash Disbursements under the Uniform Guidance. Expenses being charged under the grant must meet the specific requirements of the grant and must be properly approved by management. Condition: While performing tests on federal program compliance, we noted that there was no evidence of invoice review or approval of invoices for payment at one of the locations. Cause: At a specific location, the Department Head was verbally approving invoices for payment, rather than documenting approval through a signoff or other physical or electronic means. For three out of forty transactions selected for testing, there was no documentation that the invoices were reviewed and approved for payment. As such, we cannot obtain evidence that the invoices were reviewed and approved for payment, although no questioned costs were identified. Effect: Because there is no evidence that the invoices were properly reviewed and authorized prior to payment, it is possible that unauthorized payments were made. Recommendation: We recommend that the department heads physically or electronically approve individual invoices indicating invoice review and approval to reduce the risk of unauthorized payment of invoices. In addition, the Organization should maintain an audit trial of review and approvals. Views of Responsible Officials: See corrective action plan.
Management agrees with the finding. Further review of the invoices by the Salvation Army staff has taken place to ensure that the expenses were allowable and compliant with federal program guidelines. Communication has been sent to each location to reinforce the requirement that invoices must be signed and approved by the appropriate individual(s) prior to payment. This documentation will be retained in accordance with our organization's record retention policy.
Condition and Context: Auditor noted allowable costs incurred outside of the period of performance that were charged to the federal award.
Show full finding ▾Hide full finding ▴Condition and Context: Auditor noted allowable costs incurred outside of the period of performance that were charged to the federal award.
2019-002 Period of Performance This was an employee mistake. To ensure this does not occur again, the City Accountant will review all journal entries to make sure that expenses are charged within the appropriate project period. Implementation date: Immediately.
FAC accepted this audit on August 30, 2020 — management decision was due March 2, 2021.
While performing tests on federal program compliance, we noted that there was no evidence of invoice review or approval of invoices for payment at one of the locations. Cause: At a specific location, the Department Head was verbally approving invoices for payment, rather than documenting approval through a signoff or other physical or electronic means. For three out of forty transactions selected for testing, there was no documentation that the invoices were reviewed and approved for payment. As such, we cannot obtain evidence that the invoices were reviewed and approved for payment, although no questioned costs were identified. Effect: Because there is no evidence that the invoices were properly reviewed and authorized prior to payment, it is possible that unauthorized payments were made. Recommendation: We recommend that the department heads physically or electronically approve individual invoices indicating invoice review and approval to reduce the risk of unauthorized payment of invoices. In addition, the Organization should maintain an audit trial of review and approvals. Views of Responsible Officials: See corrective action plan.
Show full finding ▾Hide full finding ▴2019-001 ? Allowable Costs/Allowable Activities Criteria: As noted in Section III, 2019-001 - CFDA 93.558 Temporary Assistance for Needy Families, The Salvation Army in the Greater Boston Area is required to be in compliance with the requirements of Cash Disbursements under the Uniform Guidance. Expenses being charged under the grant must meet the specific requirements of the grant and must be properly approved by management. Condition: While performing tests on federal program compliance, we noted that there was no evidence of invoice review or approval of invoices for payment at one of the locations. Cause: At a specific location, the Department Head was verbally approving invoices for payment, rather than documenting approval through a signoff or other physical or electronic means. For three out of forty transactions selected for testing, there was no documentation that the invoices were reviewed and approved for payment. As such, we cannot obtain evidence that the invoices were reviewed and approved for payment, although no questioned costs were identified. Effect: Because there is no evidence that the invoices were properly reviewed and authorized prior to payment, it is possible that unauthorized payments were made. Recommendation: We recommend that the department heads physically or electronically approve individual invoices indicating invoice review and approval to reduce the risk of unauthorized payment of invoices. In addition, the Organization should maintain an audit trial of review and approvals. Views of Responsible Officials: See corrective action plan.
Management agrees with the finding. Further review of the invoices by the Salvation Army staff has taken place to ensure that the expenses were allowable and compliant with federal program guidelines. Communication has been sent to each location to reinforce the requirement that invoices must be signed and approved by the appropriate individual(s) prior to payment. This documentation will be retained in accordance with our organization's record retention policy.
Condition and Context: Auditor noted allowable costs incurred outside of the period of performance that were charged to the federal award.
Show full finding ▾Hide full finding ▴Condition and Context: Auditor noted allowable costs incurred outside of the period of performance that were charged to the federal award.
2019-002 Period of Performance This was an employee mistake. To ensure this does not occur again, the City Accountant will review all journal entries to make sure that expenses are charged within the appropriate project period. Implementation date: Immediately.
FAC accepted this audit on August 6, 2020 — management decision was due February 6, 2021.
While performing tests on federal program compliance, we noted that there was no evidence of invoice review or approval of invoices for payment at one of the locations. Cause: At a specific location, the Department Head was verbally approving invoices for payment, rather than documenting approval through a signoff or other physical or electronic means. For three out of forty transactions selected for testing, there was no documentation that the invoices were reviewed and approved for payment. As such, we cannot obtain evidence that the invoices were reviewed and approved for payment, although no questioned costs were identified. Effect: Because there is no evidence that the invoices were properly reviewed and authorized prior to payment, it is possible that unauthorized payments were made. Recommendation: We recommend that the department heads physically or electronically approve individual invoices indicating invoice review and approval to reduce the risk of unauthorized payment of invoices. In addition, the Organization should maintain an audit trial of review and approvals. Views of Responsible Officials: See corrective action plan.
Show full finding ▾Hide full finding ▴2019-001 ? Allowable Costs/Allowable Activities Criteria: As noted in Section III, 2019-001 - CFDA 93.558 Temporary Assistance for Needy Families, The Salvation Army in the Greater Boston Area is required to be in compliance with the requirements of Cash Disbursements under the Uniform Guidance. Expenses being charged under the grant must meet the specific requirements of the grant and must be properly approved by management. Condition: While performing tests on federal program compliance, we noted that there was no evidence of invoice review or approval of invoices for payment at one of the locations. Cause: At a specific location, the Department Head was verbally approving invoices for payment, rather than documenting approval through a signoff or other physical or electronic means. For three out of forty transactions selected for testing, there was no documentation that the invoices were reviewed and approved for payment. As such, we cannot obtain evidence that the invoices were reviewed and approved for payment, although no questioned costs were identified. Effect: Because there is no evidence that the invoices were properly reviewed and authorized prior to payment, it is possible that unauthorized payments were made. Recommendation: We recommend that the department heads physically or electronically approve individual invoices indicating invoice review and approval to reduce the risk of unauthorized payment of invoices. In addition, the Organization should maintain an audit trial of review and approvals. Views of Responsible Officials: See corrective action plan.
Management agrees with the finding. Further review of the invoices by the Salvation Army staff has taken place to ensure that the expenses were allowable and compliant with federal program guidelines. Communication has been sent to each location to reinforce the requirement that invoices must be signed and approved by the appropriate individual(s) prior to payment. This documentation will be retained in accordance with our organization's record retention policy.
Condition and Context: Auditor noted allowable costs incurred outside of the period of performance that were charged to the federal award.
Show full finding ▾Hide full finding ▴Condition and Context: Auditor noted allowable costs incurred outside of the period of performance that were charged to the federal award.
2019-002 Period of Performance This was an employee mistake. To ensure this does not occur again, the City Accountant will review all journal entries to make sure that expenses are charged within the appropriate project period. Implementation date: Immediately.
FAC accepted this audit on May 3, 2020 — management decision was due November 3, 2020.
While performing tests on federal program compliance, we noted that there was no evidence of invoice review or approval of invoices for payment at one of the locations. Cause: At a specific location, the Department Head was verbally approving invoices for payment, rather than documenting approval through a signoff or other physical or electronic means. For three out of forty transactions selected for testing, there was no documentation that the invoices were reviewed and approved for payment. As such, we cannot obtain evidence that the invoices were reviewed and approved for payment, although no questioned costs were identified. Effect: Because there is no evidence that the invoices were properly reviewed and authorized prior to payment, it is possible that unauthorized payments were made. Recommendation: We recommend that the department heads physically or electronically approve individual invoices indicating invoice review and approval to reduce the risk of unauthorized payment of invoices. In addition, the Organization should maintain an audit trial of review and approvals. Views of Responsible Officials: See corrective action plan.
Show full finding ▾Hide full finding ▴2019-001 ? Allowable Costs/Allowable Activities Criteria: As noted in Section III, 2019-001 - CFDA 93.558 Temporary Assistance for Needy Families, The Salvation Army in the Greater Boston Area is required to be in compliance with the requirements of Cash Disbursements under the Uniform Guidance. Expenses being charged under the grant must meet the specific requirements of the grant and must be properly approved by management. Condition: While performing tests on federal program compliance, we noted that there was no evidence of invoice review or approval of invoices for payment at one of the locations. Cause: At a specific location, the Department Head was verbally approving invoices for payment, rather than documenting approval through a signoff or other physical or electronic means. For three out of forty transactions selected for testing, there was no documentation that the invoices were reviewed and approved for payment. As such, we cannot obtain evidence that the invoices were reviewed and approved for payment, although no questioned costs were identified. Effect: Because there is no evidence that the invoices were properly reviewed and authorized prior to payment, it is possible that unauthorized payments were made. Recommendation: We recommend that the department heads physically or electronically approve individual invoices indicating invoice review and approval to reduce the risk of unauthorized payment of invoices. In addition, the Organization should maintain an audit trial of review and approvals. Views of Responsible Officials: See corrective action plan.
Management agrees with the finding. Further review of the invoices by the Salvation Army staff has taken place to ensure that the expenses were allowable and compliant with federal program guidelines. Communication has been sent to each location to reinforce the requirement that invoices must be signed and approved by the appropriate individual(s) prior to payment. This documentation will be retained in accordance with our organization's record retention policy.
Condition and Context: Auditor noted allowable costs incurred outside of the period of performance that were charged to the federal award.
Show full finding ▾Hide full finding ▴Condition and Context: Auditor noted allowable costs incurred outside of the period of performance that were charged to the federal award.
2019-002 Period of Performance This was an employee mistake. To ensure this does not occur again, the City Accountant will review all journal entries to make sure that expenses are charged within the appropriate project period. Implementation date: Immediately.
FAC accepted this audit on June 23, 2020 — management decision was due December 23, 2020.
While performing tests on federal program compliance, we noted that there was no evidence of invoice review or approval of invoices for payment at one of the locations. Cause: At a specific location, the Department Head was verbally approving invoices for payment, rather than documenting approval through a signoff or other physical or electronic means. For three out of forty transactions selected for testing, there was no documentation that the invoices were reviewed and approved for payment. As such, we cannot obtain evidence that the invoices were reviewed and approved for payment, although no questioned costs were identified. Effect: Because there is no evidence that the invoices were properly reviewed and authorized prior to payment, it is possible that unauthorized payments were made. Recommendation: We recommend that the department heads physically or electronically approve individual invoices indicating invoice review and approval to reduce the risk of unauthorized payment of invoices. In addition, the Organization should maintain an audit trial of review and approvals. Views of Responsible Officials: See corrective action plan.
Show full finding ▾Hide full finding ▴2019-001 ? Allowable Costs/Allowable Activities Criteria: As noted in Section III, 2019-001 - CFDA 93.558 Temporary Assistance for Needy Families, The Salvation Army in the Greater Boston Area is required to be in compliance with the requirements of Cash Disbursements under the Uniform Guidance. Expenses being charged under the grant must meet the specific requirements of the grant and must be properly approved by management. Condition: While performing tests on federal program compliance, we noted that there was no evidence of invoice review or approval of invoices for payment at one of the locations. Cause: At a specific location, the Department Head was verbally approving invoices for payment, rather than documenting approval through a signoff or other physical or electronic means. For three out of forty transactions selected for testing, there was no documentation that the invoices were reviewed and approved for payment. As such, we cannot obtain evidence that the invoices were reviewed and approved for payment, although no questioned costs were identified. Effect: Because there is no evidence that the invoices were properly reviewed and authorized prior to payment, it is possible that unauthorized payments were made. Recommendation: We recommend that the department heads physically or electronically approve individual invoices indicating invoice review and approval to reduce the risk of unauthorized payment of invoices. In addition, the Organization should maintain an audit trial of review and approvals. Views of Responsible Officials: See corrective action plan.
Management agrees with the finding. Further review of the invoices by the Salvation Army staff has taken place to ensure that the expenses were allowable and compliant with federal program guidelines. Communication has been sent to each location to reinforce the requirement that invoices must be signed and approved by the appropriate individual(s) prior to payment. This documentation will be retained in accordance with our organization's record retention policy.
Condition and Context: Auditor noted allowable costs incurred outside of the period of performance that were charged to the federal award.
Show full finding ▾Hide full finding ▴Condition and Context: Auditor noted allowable costs incurred outside of the period of performance that were charged to the federal award.
2019-002 Period of Performance This was an employee mistake. To ensure this does not occur again, the City Accountant will review all journal entries to make sure that expenses are charged within the appropriate project period. Implementation date: Immediately.
FAC accepted this audit on April 8, 2020 — management decision was due October 8, 2020.
While performing tests on federal program compliance, we noted that there was no evidence of invoice review or approval of invoices for payment at one of the locations. Cause: At a specific location, the Department Head was verbally approving invoices for payment, rather than documenting approval through a signoff or other physical or electronic means. For three out of forty transactions selected for testing, there was no documentation that the invoices were reviewed and approved for payment. As such, we cannot obtain evidence that the invoices were reviewed and approved for payment, although no questioned costs were identified. Effect: Because there is no evidence that the invoices were properly reviewed and authorized prior to payment, it is possible that unauthorized payments were made. Recommendation: We recommend that the department heads physically or electronically approve individual invoices indicating invoice review and approval to reduce the risk of unauthorized payment of invoices. In addition, the Organization should maintain an audit trial of review and approvals. Views of Responsible Officials: See corrective action plan.
Show full finding ▾Hide full finding ▴2019-001 ? Allowable Costs/Allowable Activities Criteria: As noted in Section III, 2019-001 - CFDA 93.558 Temporary Assistance for Needy Families, The Salvation Army in the Greater Boston Area is required to be in compliance with the requirements of Cash Disbursements under the Uniform Guidance. Expenses being charged under the grant must meet the specific requirements of the grant and must be properly approved by management. Condition: While performing tests on federal program compliance, we noted that there was no evidence of invoice review or approval of invoices for payment at one of the locations. Cause: At a specific location, the Department Head was verbally approving invoices for payment, rather than documenting approval through a signoff or other physical or electronic means. For three out of forty transactions selected for testing, there was no documentation that the invoices were reviewed and approved for payment. As such, we cannot obtain evidence that the invoices were reviewed and approved for payment, although no questioned costs were identified. Effect: Because there is no evidence that the invoices were properly reviewed and authorized prior to payment, it is possible that unauthorized payments were made. Recommendation: We recommend that the department heads physically or electronically approve individual invoices indicating invoice review and approval to reduce the risk of unauthorized payment of invoices. In addition, the Organization should maintain an audit trial of review and approvals. Views of Responsible Officials: See corrective action plan.
Management agrees with the finding. Further review of the invoices by the Salvation Army staff has taken place to ensure that the expenses were allowable and compliant with federal program guidelines. Communication has been sent to each location to reinforce the requirement that invoices must be signed and approved by the appropriate individual(s) prior to payment. This documentation will be retained in accordance with our organization's record retention policy.
Condition and Context: Auditor noted allowable costs incurred outside of the period of performance that were charged to the federal award.
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2019-002 Period of Performance This was an employee mistake. To ensure this does not occur again, the City Accountant will review all journal entries to make sure that expenses are charged within the appropriate project period. Implementation date: Immediately.
FAC accepted this audit on April 18, 2020 — management decision was due October 18, 2020.
While performing tests on federal program compliance, we noted that there was no evidence of invoice review or approval of invoices for payment at one of the locations. Cause: At a specific location, the Department Head was verbally approving invoices for payment, rather than documenting approval through a signoff or other physical or electronic means. For three out of forty transactions selected for testing, there was no documentation that the invoices were reviewed and approved for payment. As such, we cannot obtain evidence that the invoices were reviewed and approved for payment, although no questioned costs were identified. Effect: Because there is no evidence that the invoices were properly reviewed and authorized prior to payment, it is possible that unauthorized payments were made. Recommendation: We recommend that the department heads physically or electronically approve individual invoices indicating invoice review and approval to reduce the risk of unauthorized payment of invoices. In addition, the Organization should maintain an audit trial of review and approvals. Views of Responsible Officials: See corrective action plan.
Show full finding ▾Hide full finding ▴2019-001 ? Allowable Costs/Allowable Activities Criteria: As noted in Section III, 2019-001 - CFDA 93.558 Temporary Assistance for Needy Families, The Salvation Army in the Greater Boston Area is required to be in compliance with the requirements of Cash Disbursements under the Uniform Guidance. Expenses being charged under the grant must meet the specific requirements of the grant and must be properly approved by management. Condition: While performing tests on federal program compliance, we noted that there was no evidence of invoice review or approval of invoices for payment at one of the locations. Cause: At a specific location, the Department Head was verbally approving invoices for payment, rather than documenting approval through a signoff or other physical or electronic means. For three out of forty transactions selected for testing, there was no documentation that the invoices were reviewed and approved for payment. As such, we cannot obtain evidence that the invoices were reviewed and approved for payment, although no questioned costs were identified. Effect: Because there is no evidence that the invoices were properly reviewed and authorized prior to payment, it is possible that unauthorized payments were made. Recommendation: We recommend that the department heads physically or electronically approve individual invoices indicating invoice review and approval to reduce the risk of unauthorized payment of invoices. In addition, the Organization should maintain an audit trial of review and approvals. Views of Responsible Officials: See corrective action plan.
Management agrees with the finding. Further review of the invoices by the Salvation Army staff has taken place to ensure that the expenses were allowable and compliant with federal program guidelines. Communication has been sent to each location to reinforce the requirement that invoices must be signed and approved by the appropriate individual(s) prior to payment. This documentation will be retained in accordance with our organization's record retention policy.
Condition and Context: Auditor noted allowable costs incurred outside of the period of performance that were charged to the federal award.
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2019-002 Period of Performance This was an employee mistake. To ensure this does not occur again, the City Accountant will review all journal entries to make sure that expenses are charged within the appropriate project period. Implementation date: Immediately.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 11, 2019 — management decision was due September 11, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on April 28, 2019 — management decision was due October 28, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on August 8, 2019 — management decision was due February 8, 2020.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on April 25, 2018 — management decision was due October 25, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 19, 2018 — management decision was due September 19, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on July 9, 2018 — management decision was due January 9, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 25, 2018 — management decision was due September 25, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on July 5, 2018 — management decision was due January 5, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 12, 2018 — management decision was due September 12, 2018.
FAC accepted this audit on June 18, 2017 — management decision was due December 18, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
FAC accepted this audit on February 27, 2018 — management decision was due August 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
FAC accepted this audit on February 27, 2017 — management decision was due August 27, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
FAC accepted this audit on March 7, 2017 — management decision was due September 7, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
FAC accepted this audit on April 20, 2017 — management decision was due October 20, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
FAC accepted this audit on June 5, 2017 — management decision was due December 5, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
FAC accepted this audit on March 4, 2017 — management decision was due September 4, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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