THE CHOSEN ONES OUTREACH MINISTRIES OF GALVESTON, INC

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The Chosen Ones accounting department, Executive Director, and Board Members will develop processes to ensure reconciliation procedures for actual expenditures are reviewed and that this review is documented by means of a worksheet, memo, or other form of measurement to ensure the funds which are applied for are matched to the appropriate revenue to be recognized and to the TDHCA system.

2021-007

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The Chosen Ones accounting department and Executive Director will develop a process to ensure that all funding requests submitted to the TDHCA system are applied for within the specific period?s due date. Actual spending or budgeted amounts will be documented using a worksheet or memorandum from the accounting department and reviewed and approved by the Executive Director and One Board member prior to submittal and proof of the submittal will be attached to this packet. Each packet will have copies of checks, invoices, and application packets for which the funds are being applied for.

See Schedule of Findings and Questioned Costs Table

The Chosen Ones will develop processes to require payroll pay types related to training, hazard pay, and volunteer pay to be treated as employees of the Organization. The HR Manager will require these staff members or potential staff members to comply with HR Policies for documentation to be completed and obtained and will supply all timecards to keep track of their time for services. These timecards will be submitted for approval prior to payment by having the Executive Director and one Board Member review and approve the timecards. All volunteer pay will be monitored to ensure the pay meets all requirements with regulations for federal and state tax requirements. Each volunteer will be required to keep track of their time and turn it in for review and approval by the Executive Director and one board member prior to payment being authorized. The Executive Director will refrain from drawing cash out of the checking account and using the funds to purchase gift cards to pay volunteers for their services.

2021-008

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The Chosen Ones accounting department and Executive Director will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting to the Clearing house within 30 days of the audit report or nine months after the Organization?s year end.

See Schedule of Findings and Questioned Costs Table

Management of the Chosen Ones will develop processes of controls to properly authorize new asset purchases, maintain those assets, track, and dispose of the assets by developing a unform policy for capitalization of assets over a specific threshold and logging them into an asset detail worksheet by notifying their auditor or accounting department of the new or disposed asset.

2021-009

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The Chosen Ones accounting department and Executive Director will monitor spending for administrative costs by closely reviewing actual expenditures to budgets. All purchases will be required to have a pay request or purchase order approved by the Executive Director and one Board Member who will compare actual results of spending to the allowed budget with grants and budgets developed internally.

2021-010

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The Chosen Ones accounting department and Executive Director will develop processes and controls to monitor the receipt and spending of federal funds to ensure they are used within the grant requirements in a reasonable period in accordance with the contract. The Board of Directors and the Executive Director will have monthly meetings to discuss the timeliness of spending these funds awarded in advance and this meeting will be documented in the form of minutes. Actual spending and receipt of funds will be documented in the form of a worksheet which the Executive Director and accounting personnel will develop for the Board Members to review and make inquiries where needed for items of concern.

See Schedule of Findings and Questioned Costs for chart/table.

See Schedule of Findings and Questioned Costs for chart/table.

See Schedule of Findings and Questioned Costs for chart/table.

See Schedule of Findings and Questioned Costs for chart/table.