JOINNon-Profit

Finding 2020-01: Type: Federal Award, Significant Deficiency over Schedule of Expenditures of Federal Awards (SEFA) CFDA Number: U.S. Department of Treasury 21.019 Coronavirus Relief Fund Criteria/Requirement: The Organization?s accounting system should clearly identify federal expenditures with minimal adjustments in accordance with 2 CFR 200.302. Condition/Context: The Organization provided several versions of the SEFA; each with significant changes. Cause: The Organization received additional funding due to COVID-19 increasing the complexities of tracking by specific components of the award. A significant portion of the tracking is maintained in manual spreadsheets outside of the accounting system. Effect: Total expenditures by federal funding source may not be properly reported. Questioned Costs: None. Recommendation: The Organization should implement additional procedures and controls to accurately capture all activity under federal awards and preparing the SEFA. Management?s Response: JOIN experienced disruption due to COVID-19 that had impacts on capacity. New contracts and source of funding are now being identified and recorded in the accounting system.

Finding 2020-02: Type: Federal Awards, Significant Deficiency over Allowable Costs CFDA Number: U.S. Department of Treasury 21.019 Coronavirus Relief Fund Criteria/Requirement: All time sheets or other employee time tracking method should have employee and supervisor review documented. Condition/Context: Three timesheets of forty tested did not have documentation of employee signature certifying accuracy and two time sheets did not have documentation of supervisor approval per organization policy. Cause: The Organization?s control was not consistently applied to all employees within the program. Effect: While charges appear appropriate to federal programs tested, the potential exists for hours to be inaccurately recorded or charged to programs. Questioned Costs: None. Recommendation: All time sheets should be signed or certified by the employee supporting the accuracy of hours recorded, as well as contain a documented review by a supervisor. Management's Response: The Organization is implementing an online timesheet tracking application with the third-party payroll processor. This application allows both employee approval followed by supervisor approval of timesheets before payroll is processed.

Finding 2020-03: Type: Federal Awards, Material Weakness, Material Noncompliance over Reporting CFDA Number: U.S. Department of Treasury 21.019 Coronavirus Relief Fund Criteria/Requirement: Quarterly and annual reports should be prepared, reviewed and timely submitted to funding agencies. Condition/Context: Quarterly and annual reporting were not completed, reviewed. and submitted by the due date. The one sample selected was filed late. Cause: There are no controls in place to monitor completion and document review and submission of the required reports. Effect: Reports may be inaccurate and not submitted timely to agencies. Questioned Costs: None. Recommendation: Controls, such as a calendar tracker, should be implemented to monitor timely completion and submission of required reports. In addition, there should be a documented review of the report data before submission. Management's Response: Join will create spreadsheet /database with key federal contract requirements and deadlines. This document will be reviewed monthly by the program and finance team to ensure reports and submitted on a timely basis.

Finding 2020-06: Type: Federal Awards, Significant Deficiency over Rental Assistance CFDA Number: U.S. Department of Treasury 21.019 Coronavirus Relief Fund Criteria: There should be an intake or other documentation to support the Organization?s allowability of rental assistance payments and approval on all rental and other assistance. Condition: For five out of twenty-three rental assistance payments sampled, the Organization did not maintain updated records other than the check requests and check copies for rental amounts paid on behalf of eligible participants. Cause: The Organization?s control policies for intake, review and approval of rental assistance were not consistently followed. Effect: Expenses may be charged inaccurately to awards and incorrect amounts could be billed. Questioned Costs: None. Recommendation: The Organization should enforce standardized intake and approval processes by appropriate personnel prior to submission of check requests for client assistance and processing of disbursements. Management's Response: JOIN experienced disruption due to COVID-19 that had impacts on capacity. Policies will require that intake be submitted with check request before check requests are processed. Further, we will also implement check request review and approval by supervisors prior to submission to accounts payable for processing.