Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-002-Nonmaterial Noncompliance – Approval of salary changes.
Condition: The Institute did not update an employee’s payroll based on the approved salary change.
Criteria: The Institute should pay an employee the correct approved salary.
Cause: The Institute approved an employee’s salary change but failed to update the payroll system for the change.
Effect: An employee was paid less than their approved salary during the year. The expense record reflected the amount paid to the employee which was less than the employee’s approved pay.
Recommendation: We recommend that management establish a control in which changes made in the payroll system are reviewed on a timely basis.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will establish a control in which each pay period the Controller will review all changes made in the payroll system beginning January 2024.
Finding: 2022-002-Nonmaterial Noncompliance – Approval of salary changes.
Condition: The Institute did not update an employee’s payroll based on the approved salary change.
Criteria: The Institute should pay an employee the correct approved salary.
Cause: The Institute approved an employee’s salary change but failed to update the payroll system for the change.
Effect: An employee was paid less than their approved salary during the year. The expense record reflected the amount paid to the employee which was less than the employee’s approved pay.
Recommendation: We recommend that management establish a control in which changes made in the payroll system are reviewed on a timely basis.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will establish a control in which each pay period the Controller will review all changes made in the payroll system beginning January 2024.
Finding: 2022-002-Nonmaterial Noncompliance – Approval of salary changes.
Condition: The Institute did not update an employee’s payroll based on the approved salary change.
Criteria: The Institute should pay an employee the correct approved salary.
Cause: The Institute approved an employee’s salary change but failed to update the payroll system for the change.
Effect: An employee was paid less than their approved salary during the year. The expense record reflected the amount paid to the employee which was less than the employee’s approved pay.
Recommendation: We recommend that management establish a control in which changes made in the payroll system are reviewed on a timely basis.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will establish a control in which each pay period the Controller will review all changes made in the payroll system beginning January 2024.
Finding: 2022-002-Nonmaterial Noncompliance – Approval of salary changes.
Condition: The Institute did not update an employee’s payroll based on the approved salary change.
Criteria: The Institute should pay an employee the correct approved salary.
Cause: The Institute approved an employee’s salary change but failed to update the payroll system for the change.
Effect: An employee was paid less than their approved salary during the year. The expense record reflected the amount paid to the employee which was less than the employee’s approved pay.
Recommendation: We recommend that management establish a control in which changes made in the payroll system are reviewed on a timely basis.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will establish a control in which each pay period the Controller will review all changes made in the payroll system beginning January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the pervious audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.
Finding: 2022-002-Nonmaterial Noncompliance – Approval of salary changes.
Condition: The Institute did not update an employee’s payroll based on the approved salary change.
Criteria: The Institute should pay an employee the correct approved salary.
Cause: The Institute approved an employee’s salary change but failed to update the payroll system for the change.
Effect: An employee was paid less than their approved salary during the year. The expense record reflected the amount paid to the employee which was less than the employee’s approved pay.
Recommendation: We recommend that management establish a control in which changes made in the payroll system are reviewed on a timely basis.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will establish a control in which each pay period the Controller will review all changes made in the payroll system beginning January 2024.
Finding: 2022-002-Nonmaterial Noncompliance – Approval of salary changes.
Condition: The Institute did not update an employee’s payroll based on the approved salary change.
Criteria: The Institute should pay an employee the correct approved salary.
Cause: The Institute approved an employee’s salary change but failed to update the payroll system for the change.
Effect: An employee was paid less than their approved salary during the year. The expense record reflected the amount paid to the employee which was less than the employee’s approved pay.
Recommendation: We recommend that management establish a control in which changes made in the payroll system are reviewed on a timely basis.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will establish a control in which each pay period the Controller will review all changes made in the payroll system beginning January 2024.
Finding: 2022-002-Nonmaterial Noncompliance – Approval of salary changes.
Condition: The Institute did not update an employee’s payroll based on the approved salary change.
Criteria: The Institute should pay an employee the correct approved salary.
Cause: The Institute approved an employee’s salary change but failed to update the payroll system for the change.
Effect: An employee was paid less than their approved salary during the year. The expense record reflected the amount paid to the employee which was less than the employee’s approved pay.
Recommendation: We recommend that management establish a control in which changes made in the payroll system are reviewed on a timely basis.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will establish a control in which each pay period the Controller will review all changes made in the payroll system beginning January 2024.
Finding: 2022-002-Nonmaterial Noncompliance – Approval of salary changes.
Condition: The Institute did not update an employee’s payroll based on the approved salary change.
Criteria: The Institute should pay an employee the correct approved salary.
Cause: The Institute approved an employee’s salary change but failed to update the payroll system for the change.
Effect: An employee was paid less than their approved salary during the year. The expense record reflected the amount paid to the employee which was less than the employee’s approved pay.
Recommendation: We recommend that management establish a control in which changes made in the payroll system are reviewed on a timely basis.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will establish a control in which each pay period the Controller will review all changes made in the payroll system beginning January 2024.