Volunteers of America of Pennsylvania Inc.Non-Profit

The Organization failed to file its single audit report with the federal awarding agency prior to its due date. Condition The single audit report was required to be completed and filed by the earlier of 30 calendar days after the receipt of the auditor’s report, or nine months after the end of the period under audit; however, the single audit reports were not filed. Criteria Per 2 CFR 910.512(a)(1), the audit must be completed, and the reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report, or nine months after the end of the audit period. Cause The Organization experienced unforeseen turnover during the audit process, and it was not able to be completed within the condition above. Effect or Potential Effect Absence of reporting could result in lack of up-to-date information provided to federal agencies and potential impacts on grant funding and the Organization’s operations. Recommendation We recommend that the Organization establishes procedures and controls to ensure all required single audit reports are filed and filed timely. Views of Responsible Officials The Organization acknowledges the single audit report was not filed with the federal awarding agency within the condition. However, the Organization made additional employment changes to assist in the timing and process of the audit procedures. Going forward, the Organization will ensure timely filing to the federal clearinghouse will be completed moving forward.

Federal Award Findings and Questioned Costs United States Department of Housing and Urban Development (HUD) 2020-001 ? Supportive Housing Program ? CFDA #14.218 Employee?s Timesheets Condition Certain timesheets that reflect an allocation of hours to this program did not agree with time charged to the payroll registers and the billing for the program. Criteria In accordance with the Uniform Guidance, allocated payroll charges must be based on actual level of effort incurred for the grant. Cause Certain timesheets did not properly reflect hours charged to multiple programs. Effect The payroll expense charged to the program may not be indicative of the actual level of effort performed by personnel providing service under this program. Context A sample of two months billings were selected from two programs (Ruth Place and Dial a Driver) which are charged to this major program. There were four employees each month for Ruth?s Place and five employees each month from Dial a Driver who were tested. We noted one employee who worked on both programs and two employees who worked on Dial a Driver for which timesheets did not properly support the salary charged to the programs as reflected in the payroll registers for the two months of payroll charges tested. In summary, there were four exceptions related to 18 employees? payroll charges to the program tested. In conjunction with the exceptions, the salary/time charged to this major program was less than the amount reflected in the payroll register. However, the charges per the payroll registers were not supported by the timesheets in the instances reported as exceptions. Auditor Recommendation We recommend that employees who allocate time between multiple programs properly document actual time incurred for each program on all timesheets submitted. As an additional control, the supervisor?s review and approval of the timesheet should include that the employees properly allocated time between programs. The payroll register supporting time charged to the program must be supported by time reflected on the applicable timesheet. If program invoices are different than the program charge per the payroll register, there should be additional support to substantiate the amount invoiced to the program.

Federal Awards Findings and Questioned Costs United States Department of Veteran Affairs Finding 2019-001 ? Supportive Services for Veteran Families (?SSVF?) ? CFDA # 64.033 Timesheets Condition We tested a sample of payroll transactions to verify timesheets properly supported the amount of salary expense charged to the SSVF program. We selected 24 transactions (six employees per payroll period for four periods selected) for testing. We noted the following exceptions from our test of payroll transactions: 1. One exception related to total hours on the timesheet did not match total hours paid on the payroll register (the payroll register hours were less) 2. Three exceptions related to proper documentation of supervisory approval 3. One exception for missing timesheet 4. One exception for no employee signature Criteria Effective internal controls over the proper approvals of timesheet charged to federal programs are required to minimize the risk of material noncompliance could occur and not be detected. Cause There were issues with record retention of e-mails of supervisory approvals and one timesheet. In addition, there was a correction between the timesheet and payroll hours for one employee without proper explanation as to change or a revised timesheet. Also, the supervisory authorization did not detect a missing employee signature on one timesheet. Effect Noncompliance with review controls over program payroll transactions could result in instances of noncompliance. Recommendation We recommend the timesheet authorization process be enhanced to ensure proper documentation of employee and supervisor approval of timesheets as well as timesheet retention is maintained. In addition, timesheets that are corrected should be amended and properly signed off by employee and applicable supervisor or correction of hours paid should be properly documented and signed by authorized personnel on the corrected timesheet.

United States Department of Housing and Urban Development Finding 2019-002 ? Continuum of Care Program (?CofC?) ? CFDA # 14.267 Timesheets Condition We tested a sample of payroll transactions to verify timesheets properly supported the amount of salary expense charged to the CofC program. We selected four payroll periods to test employees charged to the CofC program were properly supported by applicable timesheets. We noted the following exceptions from our test of payroll transactions: 1. Five and six exceptions related to missing employee and supervisor signatures on six timesheets, respectively 2. One exception for missing timesheet Criteria Effective internal controls over proper approvals are required to minimize the risk of material misstatement to material noncompliance could occur and not be detected. In addition, all salary charged should be properly supported by timesheets. Cause The review control to verify all timesheets were properly approved before payroll entry did not occur for six timesheets. In addition, all timesheets should reflect total hours paid for payroll. Effect Noncompliance with review controls over program payroll transaction could result in instances of noncompliance. Recommendation We recommend that the person responsible to input timesheet information into the payroll system or other designee ensure all timesheets are properly authorized before inputting into payroll system. The review process should also verify all payroll hours per the payroll system agrees to applicable timesheets. In addition, the record retention system should ensure all timesheets are properly maintained in storage. A scanned copy of timesheets can serve as an additional control to ensure such records are properly maintained.