TOPEKA RESCUE MISSION, INC.Non-Profit

2020-003 Written Procedures of Internal Control over Compliance (Significant Deficiency) Criteria: According to 2 CFR 200, Subparts D and E an organization is required to maintain written policies for the internal control over compliance of federal awards. Condition: The Organization does not maintain these written policies for the internal control over compliance of federal awards. Cause: The Organization?s policies and procedures were not designed to include written policies for the internal control over compliance of federal awards. Effect: The absence of these written policies and procedures increases the risk that noncompliance of federal awards could occur and go undetected. Recommendation: We recommend that the Organization develop written policies for the internal control over compliance of federal awards. Views of Responsible Officials and Planned Corrective Actions: 2020 was the first time TRM had received federal dollars and the requirements related to those monies. Additionally, the City of Topeka and Shawnee County had to quickly distribute these monies targeted at addressing the challenges due to Covid. Instructions from our grantors was minimal and did not include the requirement of specific written policies related to the tracking and reporting of income and expenses. TRM will develop accounting policies and procedures specifically addressing the internal controls needed for compliance with federal awards.