International Institute of Los AngelesNon-Profit

INTERNATIONAL INSTITUTE OF LOS ANGELES www.iilosangeles.org FY2018-2019 AUDIT FINDING QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2019 (Prepared 12/19/2019) Condition: Of Nineteen provider payments selected for the California Department of Education Child Development Program testing, the agency was unable to provide sign-in sheets supporting the payments made to the providers. Cause: Files were apparently misplaced after being boxed and stored due to construction taking place at the agency's office. Effect: The effect is charges under the CCDF Cluster, CFDA's 93.596/93.575, specifically to the Child Care and Development CCTR Program Contract which were not properly supported by documentation showing actual child attendance and provider clarification. Recommendation: We recommend additional care should be taken in storage and filing of important records documenting attendance and provider certifications. 2019 Questioned Costs: CCTR-8093 in the amount of $9A64 INTERNATIONAL INSTITUTE OF LOS ANGELES- CORRECTIVE ACTION 1.- All provider attendance sheets are going to be scanned by the CDE department into a shared drive folder. The Accounting Department will then save a copy of the monthly scanned forms into an Accounting Folder. This will create redundancy there will be three different and separate locations that the attendance sheets will be kept for each month. sheets. a. Accounting Department will retain the hard copies of the provider attendance b.CDE Department will have electronic scanned copy of the document. c.Accounting Department will have electronic scanned copy of the document. 2.- Accounting Department will conduct monthly random checks by reviewing hard copy of back documentation for the payments process the prior month. Accounting will also make sure that the selected items can be found in the accounting department electronic copy of the attendance sheet in question. 3.- During FY2019-2020 liLA will begin to scan the attendance sheet forms for the period 7/1/2019 - 11/30/2019 and thereafter. Accounting will review to ensure that the documentation for the first five month of the FY the scanned copies are scanned and that both departments have the required original and scanned documentation. 4.- Accounting Department will conduct an audit of the document hard copy for the first five months of the Fiscal Year 2019-2020, to ensure that the documentation matches the actual payments made for that period.