Audit 19671

FY End
2022-12-31
Total Expended
$991,355
Findings
28
Programs
4
Year: 2022 Accepted: 2023-06-26
Auditor: Jackson Thornton

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
20822 2022-001 - - P
20823 2022-001 - - P
20824 2022-001 - - P
20825 2022-001 - - P
20826 2022-001 - - P
20827 2022-002 Material Weakness - P
20828 2022-001 - - P
20829 2022-002 Material Weakness - P
20830 2022-001 - - P
20831 2022-002 Material Weakness - P
20832 2022-001 - - P
20833 2022-001 - - P
20834 2022-001 - - P
20835 2022-001 - - P
597264 2022-001 - - P
597265 2022-001 - - P
597266 2022-001 - - P
597267 2022-001 - - P
597268 2022-001 - - P
597269 2022-002 Material Weakness - P
597270 2022-001 - - P
597271 2022-002 Material Weakness - P
597272 2022-001 - - P
597273 2022-002 Material Weakness - P
597274 2022-001 - - P
597275 2022-001 - - P
597276 2022-001 - - P
597277 2022-001 - - P

Contacts

Name Title Type
EB19XK49R5F5 Gail Piggott Auditee
3342710304 Chris Neuenschwander Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Alabama Partnership for Children (the Partnership) under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Partnership, it is not intended to and does not present the financial position, activities, or cash flows of the Partnership. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principle contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. This method is consistent with thepreparation of the Partnerships financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-002 - Material Weakness (same as Finding 2022-001) Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. Effect - The basic accounting package cannot produce reports for federal program activity analysis. Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-002 - Material Weakness (same as Finding 2022-001) Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. Effect - The basic accounting package cannot produce reports for federal program activity analysis. Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-002 - Material Weakness (same as Finding 2022-001) Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. Effect - The basic accounting package cannot produce reports for federal program activity analysis. Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-002 - Material Weakness (same as Finding 2022-001) Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. Effect - The basic accounting package cannot produce reports for federal program activity analysis. Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-002 - Material Weakness (same as Finding 2022-001) Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. Effect - The basic accounting package cannot produce reports for federal program activity analysis. Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-002 - Material Weakness (same as Finding 2022-001) Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. Effect - The basic accounting package cannot produce reports for federal program activity analysis. Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.
Finding 2022-001 - Material Weakness Criteria - To ensure proper internal controls over its federal programs, the accounting system should provide for the identification of federal awards received and expended by program. Condition - It is difficult to identify federal program activity for presentation in the Partnership?s schedule of expenditures of federal awards. The basic accounting package cannot produce reports for federal program activity analysis. Effect - Significant reconcilement from the Partnership?s basic accounting records is required to prepare the Partnership?s schedule of expenditures of federal awards. This reconcilement is subject to human error and could result in an error in the preparation of the Partnership?s schedule of expenditures of federal awards. Cause - The accounting practices for the recording of federal program activity in the books of original entry are no longer sufficient to track the multiple grants that the Partnership now receives. The Partnership has experienced significant growth in the number and size of funding sources. Recommendation - The Partnership should modify its accounting practices to easily produce reports for federal program analysis and preparation of the Partnership?s schedule of expenditures of federal awards. Views of responsible officials and planned corrective actions - The Partnership agrees with the finding. The Partnership will implement procedures to identify and record all federal expenditures.