Condition: Management and the Board of Directors incorrectly assumed the Association did not have a Single Audit requirement for fiscal year ending 2023. There is a control established for management and Board of Directors to review funding agreements, however, the control was ineffective at identifying the Single Audit requirement.
Criteria: The Association’s review of funding source agreements should properly identify Single Audit requirements. This is vital to ensure all of its obligations and requirements are completely fulfilled.
Cause: There was a procedure in place to review grant and other funding source agreements, however, the Single Audit requirement was not appropriately identified.
Effect: It’s reasonably possible that this deficiency could have resulted in non-compliance of the Single Audit requirement as well as the direct and material compliance requirements associated with the federal funding program. Unchecked compliance and internal controls over compliance could have resulted in undetected issues. It is vital to ensure the Associations identifies all of its obligations and requirements and allocates resources necessary to ensure they are completely fulfilled.
Recommendation: We recommend that personnel review contract and grant agreements to properly identify Single Audit requirements. We also recommend, if there is any uncertainty in source of funds (Federal v. State), that appropriate Federal and State officials are contacted to resolve the uncertainty.
Condition: Management and the Board of Directors incorrectly assumed the Association did not have a Single Audit requirement for fiscal year ending 2023. There is a control established for management and Board of Directors to review funding agreements, however, the control was ineffective at identifying the Single Audit requirement.
Criteria: The Association’s review of funding source agreements should properly identify Single Audit requirements. This is vital to ensure all of its obligations and requirements are completely fulfilled.
Cause: There was a procedure in place to review grant and other funding source agreements, however, the Single Audit requirement was not appropriately identified.
Effect: It’s reasonably possible that this deficiency could have resulted in non-compliance of the Single Audit requirement as well as the direct and material compliance requirements associated with the federal funding program. Unchecked compliance and internal controls over compliance could have resulted in undetected issues. It is vital to ensure the Associations identifies all of its obligations and requirements and allocates resources necessary to ensure they are completely fulfilled.
Recommendation: We recommend that personnel review contract and grant agreements to properly identify Single Audit requirements. We also recommend, if there is any uncertainty in source of funds (Federal v. State), that appropriate Federal and State officials are contacted to resolve the uncertainty.
Condition: Management and the Board of Directors incorrectly assumed the Association did not have a Single Audit requirement for fiscal year ending 2023. There is a control established for management and Board of Directors to review funding agreements, however, the control was ineffective at identifying the Single Audit requirement.
Criteria: The Association’s review of funding source agreements should properly identify Single Audit requirements. This is vital to ensure all of its obligations and requirements are completely fulfilled.
Cause: There was a procedure in place to review grant and other funding source agreements, however, the Single Audit requirement was not appropriately identified.
Effect: It’s reasonably possible that this deficiency could have resulted in non-compliance of the Single Audit requirement as well as the direct and material compliance requirements associated with the federal funding program. Unchecked compliance and internal controls over compliance could have resulted in undetected issues. It is vital to ensure the Associations identifies all of its obligations and requirements and allocates resources necessary to ensure they are completely fulfilled.
Recommendation: We recommend that personnel review contract and grant agreements to properly identify Single Audit requirements. We also recommend, if there is any uncertainty in source of funds (Federal v. State), that appropriate Federal and State officials are contacted to resolve the uncertainty.
Condition: Accounting personnel accumulate invoices from the Community Mental Health Centers (CMHCs) for reimbursement under the COVID-19 Education Stabilization Program (aka the DOE Summer Camp program). After the invoices are accumulated the same accounting personnel prepares an invoice and submits the invoice and support to the State of New Hampshire, Department of Education (NH DOE) for reimbursement. While conducting our audit, we noted that no supervisory review of invoices prior to mailing them to the NHDOE.
Criteria: Implementing the control to review invoices will allow for use of federal funds to be more closely monitored.
Cause: There was no procedure in place to review invoices prepared and submitted to the State of New Hampshire, Department of Education for expense reimbursements.
Effect: The lack of controls did not result in known material non-compliance, however, it is reasonably possible that this deficiency could have resulted in non-compliance or misappropriation of assets. Specifically, the lack of supervisory review could have resulted in reimbursement of costs that are not allowed, reimbursement of expenses for activities that are unallowed, and/or misappropriation of federal funding whether due to inadvertent error or intentional misappropriation of assets.
Recommendation: We recommend that appropriate personnel review invoices prior to requesting reimbursement from the NH DOE.
Condition: Accounting personnel accumulate invoices from the Community Mental Health Centers (CMHCs) for reimbursement under the COVID-19 Education Stabilization Program (aka the DOE Summer Camp program). After the invoices are accumulated the same accounting personnel prepares an invoice and submits the invoice and support to the State of New Hampshire, Department of Education (NH DOE) for reimbursement. While conducting our audit, we noted that no supervisory review of invoices prior to mailing them to the NHDOE.
Criteria: Implementing the control to review invoices will allow for use of federal funds to be more closely monitored.
Cause: There was no procedure in place to review invoices prepared and submitted to the State of New Hampshire, Department of Education for expense reimbursements.
Effect: The lack of controls did not result in known material non-compliance, however, it is reasonably possible that this deficiency could have resulted in non-compliance or misappropriation of assets. Specifically, the lack of supervisory review could have resulted in reimbursement of costs that are not allowed, reimbursement of expenses for activities that are unallowed, and/or misappropriation of federal funding whether due to inadvertent error or intentional misappropriation of assets.
Recommendation: We recommend that appropriate personnel review invoices prior to requesting reimbursement from the NH DOE.
Condition: Accounting personnel accumulate invoices from the Community Mental Health Centers (CMHCs) for reimbursement under the COVID-19 Education Stabilization Program (aka the DOE Summer Camp program). After the invoices are accumulated the same accounting personnel prepares an invoice and submits the invoice and support to the State of New Hampshire, Department of Education (NH DOE) for reimbursement. While conducting our audit, we noted that no supervisory review of invoices prior to mailing them to the NHDOE.
Criteria: Implementing the control to review invoices will allow for use of federal funds to be more closely monitored.
Cause: There was no procedure in place to review invoices prepared and submitted to the State of New Hampshire, Department of Education for expense reimbursements.
Effect: The lack of controls did not result in known material non-compliance, however, it is reasonably possible that this deficiency could have resulted in non-compliance or misappropriation of assets. Specifically, the lack of supervisory review could have resulted in reimbursement of costs that are not allowed, reimbursement of expenses for activities that are unallowed, and/or misappropriation of federal funding whether due to inadvertent error or intentional misappropriation of assets.
Recommendation: We recommend that appropriate personnel review invoices prior to requesting reimbursement from the NH DOE.
Condition: Management and the Board of Directors incorrectly assumed the Association did not have a Single Audit requirement for fiscal year ending 2023. There is a control established for management and Board of Directors to review funding agreements, however, the control was ineffective at identifying the Single Audit requirement.
Criteria: The Association’s review of funding source agreements should properly identify Single Audit requirements. This is vital to ensure all of its obligations and requirements are completely fulfilled.
Cause: There was a procedure in place to review grant and other funding source agreements, however, the Single Audit requirement was not appropriately identified.
Effect: It’s reasonably possible that this deficiency could have resulted in non-compliance of the Single Audit requirement as well as the direct and material compliance requirements associated with the federal funding program. Unchecked compliance and internal controls over compliance could have resulted in undetected issues. It is vital to ensure the Associations identifies all of its obligations and requirements and allocates resources necessary to ensure they are completely fulfilled.
Recommendation: We recommend that personnel review contract and grant agreements to properly identify Single Audit requirements. We also recommend, if there is any uncertainty in source of funds (Federal v. State), that appropriate Federal and State officials are contacted to resolve the uncertainty.
Condition: Management and the Board of Directors incorrectly assumed the Association did not have a Single Audit requirement for fiscal year ending 2023. There is a control established for management and Board of Directors to review funding agreements, however, the control was ineffective at identifying the Single Audit requirement.
Criteria: The Association’s review of funding source agreements should properly identify Single Audit requirements. This is vital to ensure all of its obligations and requirements are completely fulfilled.
Cause: There was a procedure in place to review grant and other funding source agreements, however, the Single Audit requirement was not appropriately identified.
Effect: It’s reasonably possible that this deficiency could have resulted in non-compliance of the Single Audit requirement as well as the direct and material compliance requirements associated with the federal funding program. Unchecked compliance and internal controls over compliance could have resulted in undetected issues. It is vital to ensure the Associations identifies all of its obligations and requirements and allocates resources necessary to ensure they are completely fulfilled.
Recommendation: We recommend that personnel review contract and grant agreements to properly identify Single Audit requirements. We also recommend, if there is any uncertainty in source of funds (Federal v. State), that appropriate Federal and State officials are contacted to resolve the uncertainty.
Condition: Management and the Board of Directors incorrectly assumed the Association did not have a Single Audit requirement for fiscal year ending 2023. There is a control established for management and Board of Directors to review funding agreements, however, the control was ineffective at identifying the Single Audit requirement.
Criteria: The Association’s review of funding source agreements should properly identify Single Audit requirements. This is vital to ensure all of its obligations and requirements are completely fulfilled.
Cause: There was a procedure in place to review grant and other funding source agreements, however, the Single Audit requirement was not appropriately identified.
Effect: It’s reasonably possible that this deficiency could have resulted in non-compliance of the Single Audit requirement as well as the direct and material compliance requirements associated with the federal funding program. Unchecked compliance and internal controls over compliance could have resulted in undetected issues. It is vital to ensure the Associations identifies all of its obligations and requirements and allocates resources necessary to ensure they are completely fulfilled.
Recommendation: We recommend that personnel review contract and grant agreements to properly identify Single Audit requirements. We also recommend, if there is any uncertainty in source of funds (Federal v. State), that appropriate Federal and State officials are contacted to resolve the uncertainty.
Condition: Accounting personnel accumulate invoices from the Community Mental Health Centers (CMHCs) for reimbursement under the COVID-19 Education Stabilization Program (aka the DOE Summer Camp program). After the invoices are accumulated the same accounting personnel prepares an invoice and submits the invoice and support to the State of New Hampshire, Department of Education (NH DOE) for reimbursement. While conducting our audit, we noted that no supervisory review of invoices prior to mailing them to the NHDOE.
Criteria: Implementing the control to review invoices will allow for use of federal funds to be more closely monitored.
Cause: There was no procedure in place to review invoices prepared and submitted to the State of New Hampshire, Department of Education for expense reimbursements.
Effect: The lack of controls did not result in known material non-compliance, however, it is reasonably possible that this deficiency could have resulted in non-compliance or misappropriation of assets. Specifically, the lack of supervisory review could have resulted in reimbursement of costs that are not allowed, reimbursement of expenses for activities that are unallowed, and/or misappropriation of federal funding whether due to inadvertent error or intentional misappropriation of assets.
Recommendation: We recommend that appropriate personnel review invoices prior to requesting reimbursement from the NH DOE.
Condition: Accounting personnel accumulate invoices from the Community Mental Health Centers (CMHCs) for reimbursement under the COVID-19 Education Stabilization Program (aka the DOE Summer Camp program). After the invoices are accumulated the same accounting personnel prepares an invoice and submits the invoice and support to the State of New Hampshire, Department of Education (NH DOE) for reimbursement. While conducting our audit, we noted that no supervisory review of invoices prior to mailing them to the NHDOE.
Criteria: Implementing the control to review invoices will allow for use of federal funds to be more closely monitored.
Cause: There was no procedure in place to review invoices prepared and submitted to the State of New Hampshire, Department of Education for expense reimbursements.
Effect: The lack of controls did not result in known material non-compliance, however, it is reasonably possible that this deficiency could have resulted in non-compliance or misappropriation of assets. Specifically, the lack of supervisory review could have resulted in reimbursement of costs that are not allowed, reimbursement of expenses for activities that are unallowed, and/or misappropriation of federal funding whether due to inadvertent error or intentional misappropriation of assets.
Recommendation: We recommend that appropriate personnel review invoices prior to requesting reimbursement from the NH DOE.
Condition: Accounting personnel accumulate invoices from the Community Mental Health Centers (CMHCs) for reimbursement under the COVID-19 Education Stabilization Program (aka the DOE Summer Camp program). After the invoices are accumulated the same accounting personnel prepares an invoice and submits the invoice and support to the State of New Hampshire, Department of Education (NH DOE) for reimbursement. While conducting our audit, we noted that no supervisory review of invoices prior to mailing them to the NHDOE.
Criteria: Implementing the control to review invoices will allow for use of federal funds to be more closely monitored.
Cause: There was no procedure in place to review invoices prepared and submitted to the State of New Hampshire, Department of Education for expense reimbursements.
Effect: The lack of controls did not result in known material non-compliance, however, it is reasonably possible that this deficiency could have resulted in non-compliance or misappropriation of assets. Specifically, the lack of supervisory review could have resulted in reimbursement of costs that are not allowed, reimbursement of expenses for activities that are unallowed, and/or misappropriation of federal funding whether due to inadvertent error or intentional misappropriation of assets.
Recommendation: We recommend that appropriate personnel review invoices prior to requesting reimbursement from the NH DOE.