| The Governor's Office of Economic Opportunity conducted an audit on Community Resources of Parkersburg finding about twenty management problems:
(Read Hur Herald story regarding CRI's problems: BLISTERING AUDIT CRITICAL OF CRI MANAGEMENT - Agency Facing $2 Million Lawsuit
- Board of Director's has not ensured proper purchasing policies and procedures are in place.
- Board has not ensured that the agency has internal control policies and procedures.
- Board of Director's has failed to vote on acceptance of the audit for 2005.
- Accounting Policies and Procedure Manual: While reviewing the agency internal controls, we found that the agency does not have a written internal accounting policy and procedure manual.
- Property Management: The agency does not maintain equipment (fixed assets) records for its program under OMB circular A-110.
- Agency Master Budget: CRI management presented GOEO with an inaccurate CSBG budget that does not agree with the agency Master Budget.
- Employee Time Sheets: During our review, we found several instances where employees' time sheets have been altered to comply with the grants requirements.
- CRI employees or independent contractor status: While reviewing the agency 1099 tax forms for compliance. We found that several CSBG Service Managers had received additional compensation for travel.
- Executive Director indicated that at least two employees filed a grievance within the program year. However the documentation is not in their personnel files. Therefore, personnel records are incomplete. The Executive Director indicated during an interview on June 14, 2007 that she keeps a "programmatic" file in her office. GOEO was told this programmatic file contains information on employees such as grievances filed by two employees, documentation of the questions the two answered during a recorded interview regarding Weatherization issues and their responses used to reinstate employment with CRI. The "programmatic" files were not made available to the team although requested on June 28, 2007.
- A personnel file contained an evaluation that was contested with notes from the employee. The file does not contain any documentation of what occurred as a result of the evaluation being contested or if resolution was sought.
- Increases in salary/hourly rate do not appear to be given in a methodical manner, (i.e. some employees receive pay increases every six months while some employees have not had an increase in four years)
- Documents are missing, or not filed, in the personnel files such as evaluations, personnel action forms, discipline action and salary increases. Personnel Action Forms were not in chronological order and several had missing Personnel Action Forms for action taken. (Salary did not follow the forms filed.)
- Personnel files must have consistent information. Not all personnel files had current job descriptions. The restructuring was taken into account and the review team still indicates current job descriptions are not available.
- Agency does not appear to have a Human Resource Director or person with certifications in Human Resources handling personnel issues. The agency has not retained a consultant for Human Resource issues, leaving the agency vulnerable to Human Resource issues.
- Positions advertised during the restructuring were advertised at a specific rate. Employees offered positions were paid a higher rate to compensate for travel.
- CSBG Service Managers are paid a "compensation" that is to include travel; are not allowed to submit travel reimbursement although "compensation" of $100 - $300 per month, per employee is paid from the Travel line item. The amount of compensation varies among employees resulting in a disallowed cost of $4,300 for PY'06.
- Fringe benefit packages appear to be different among employees based on the "compensation" offered to some managers; indicating a different classification of employees has been established.
- Timesheet and activity reports do not match for several employees, with changes being made and initialed by "MP" indicating a change in the allocation of time to different funders.
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