2023-001 Other Matter – Other compliance requirements
Condition: Reserve account approval
Criteria and effect: Disbursements from the projects replacement reserve account require approval from USDA Rural Development. One instance was noted where the payment was disbursed prior to receiving the signed approval from USDA Rural Development.
Cause: The reserve approval request was submitted to USDA Rural Development for approval in December 2023. Due to the request being submitted over the traditional Christmas and New Year holiday no one was available at USDA to approve the request by the invoice due date so the Organization issued payment in advance of receiving the approval.
Questioned costs: Less than $25,000.
Repeat finding: This finding was reported as finding 2022-001 in the most recent audit.
Recommendation: We recommended that management monitor approval requests to ensure that they are submitted timely and to anticipate delays in the approval process. Also, management should ensure that approval is received prior to issuing any checks drawn on the replacement reserve account.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report. Because the amount in question is not material and not pervasive and was ultimately approved by USDA Rural Development it has been reported in the Other Matters section of the auditors’ Report on Compliance for each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance and the auditor’s report was not modified with respect to this matter.
2023-001 Other Matter – Other compliance requirements
Condition: Reserve account approval
Criteria and effect: Disbursements from the projects replacement reserve account require approval from USDA Rural Development. One instance was noted where the payment was disbursed prior to receiving the signed approval from USDA Rural Development.
Cause: The reserve approval request was submitted to USDA Rural Development for approval in December 2023. Due to the request being submitted over the traditional Christmas and New Year holiday no one was available at USDA to approve the request by the invoice due date so the Organization issued payment in advance of receiving the approval.
Questioned costs: Less than $25,000.
Repeat finding: This finding was reported as finding 2022-001 in the most recent audit.
Recommendation: We recommended that management monitor approval requests to ensure that they are submitted timely and to anticipate delays in the approval process. Also, management should ensure that approval is received prior to issuing any checks drawn on the replacement reserve account.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report. Because the amount in question is not material and not pervasive and was ultimately approved by USDA Rural Development it has been reported in the Other Matters section of the auditors’ Report on Compliance for each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance and the auditor’s report was not modified with respect to this matter.
2023-001 Other Matter – Other compliance requirements
Condition: Reserve account approval
Criteria and effect: Disbursements from the projects replacement reserve account require approval from USDA Rural Development. One instance was noted where the payment was disbursed prior to receiving the signed approval from USDA Rural Development.
Cause: The reserve approval request was submitted to USDA Rural Development for approval in December 2023. Due to the request being submitted over the traditional Christmas and New Year holiday no one was available at USDA to approve the request by the invoice due date so the Organization issued payment in advance of receiving the approval.
Questioned costs: Less than $25,000.
Repeat finding: This finding was reported as finding 2022-001 in the most recent audit.
Recommendation: We recommended that management monitor approval requests to ensure that they are submitted timely and to anticipate delays in the approval process. Also, management should ensure that approval is received prior to issuing any checks drawn on the replacement reserve account.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report. Because the amount in question is not material and not pervasive and was ultimately approved by USDA Rural Development it has been reported in the Other Matters section of the auditors’ Report on Compliance for each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance and the auditor’s report was not modified with respect to this matter.
2023-001 Other Matter – Other compliance requirements
Condition: Reserve account approval
Criteria and effect: Disbursements from the projects replacement reserve account require approval from USDA Rural Development. One instance was noted where the payment was disbursed prior to receiving the signed approval from USDA Rural Development.
Cause: The reserve approval request was submitted to USDA Rural Development for approval in December 2023. Due to the request being submitted over the traditional Christmas and New Year holiday no one was available at USDA to approve the request by the invoice due date so the Organization issued payment in advance of receiving the approval.
Questioned costs: Less than $25,000.
Repeat finding: This finding was reported as finding 2022-001 in the most recent audit.
Recommendation: We recommended that management monitor approval requests to ensure that they are submitted timely and to anticipate delays in the approval process. Also, management should ensure that approval is received prior to issuing any checks drawn on the replacement reserve account.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report. Because the amount in question is not material and not pervasive and was ultimately approved by USDA Rural Development it has been reported in the Other Matters section of the auditors’ Report on Compliance for each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance and the auditor’s report was not modified with respect to this matter.
2023-001 Other Matter – Other compliance requirements
Condition: Reserve account approval
Criteria and effect: Disbursements from the projects replacement reserve account require approval from USDA Rural Development. One instance was noted where the payment was disbursed prior to receiving the signed approval from USDA Rural Development.
Cause: The reserve approval request was submitted to USDA Rural Development for approval in December 2023. Due to the request being submitted over the traditional Christmas and New Year holiday no one was available at USDA to approve the request by the invoice due date so the Organization issued payment in advance of receiving the approval.
Questioned costs: Less than $25,000.
Repeat finding: This finding was reported as finding 2022-001 in the most recent audit.
Recommendation: We recommended that management monitor approval requests to ensure that they are submitted timely and to anticipate delays in the approval process. Also, management should ensure that approval is received prior to issuing any checks drawn on the replacement reserve account.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report. Because the amount in question is not material and not pervasive and was ultimately approved by USDA Rural Development it has been reported in the Other Matters section of the auditors’ Report on Compliance for each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance and the auditor’s report was not modified with respect to this matter.
2023-001 Other Matter – Other compliance requirements
Condition: Reserve account approval
Criteria and effect: Disbursements from the projects replacement reserve account require approval from USDA Rural Development. One instance was noted where the payment was disbursed prior to receiving the signed approval from USDA Rural Development.
Cause: The reserve approval request was submitted to USDA Rural Development for approval in December 2023. Due to the request being submitted over the traditional Christmas and New Year holiday no one was available at USDA to approve the request by the invoice due date so the Organization issued payment in advance of receiving the approval.
Questioned costs: Less than $25,000.
Repeat finding: This finding was reported as finding 2022-001 in the most recent audit.
Recommendation: We recommended that management monitor approval requests to ensure that they are submitted timely and to anticipate delays in the approval process. Also, management should ensure that approval is received prior to issuing any checks drawn on the replacement reserve account.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report. Because the amount in question is not material and not pervasive and was ultimately approved by USDA Rural Development it has been reported in the Other Matters section of the auditors’ Report on Compliance for each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance and the auditor’s report was not modified with respect to this matter.
2023-002 Significant Deficiency – Tenant recertification
Condition: Eligibility
Criteria and effect: Tenants must be notified at least 75-90 days prior to the date the certification expires and documentation related to recertification must be maintained for a minimum of 3 years.
Cause: The Organization generally notifies tenants of recertification approximately 60 days prior to expiration. 3 certifications sampled for testing were missing documentation from the file.
Recommendation: Tenants should be notified of expiring certifications in a timely manner and files should remain intact for no less than 3 years.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-002 Significant Deficiency – Tenant recertification
Condition: Eligibility
Criteria and effect: Tenants must be notified at least 75-90 days prior to the date the certification expires and documentation related to recertification must be maintained for a minimum of 3 years.
Cause: The Organization generally notifies tenants of recertification approximately 60 days prior to expiration. 3 certifications sampled for testing were missing documentation from the file.
Recommendation: Tenants should be notified of expiring certifications in a timely manner and files should remain intact for no less than 3 years.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-002 Significant Deficiency – Tenant recertification
Condition: Eligibility
Criteria and effect: Tenants must be notified at least 75-90 days prior to the date the certification expires and documentation related to recertification must be maintained for a minimum of 3 years.
Cause: The Organization generally notifies tenants of recertification approximately 60 days prior to expiration. 3 certifications sampled for testing were missing documentation from the file.
Recommendation: Tenants should be notified of expiring certifications in a timely manner and files should remain intact for no less than 3 years.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-002 Significant Deficiency – Tenant recertification
Condition: Eligibility
Criteria and effect: Tenants must be notified at least 75-90 days prior to the date the certification expires and documentation related to recertification must be maintained for a minimum of 3 years.
Cause: The Organization generally notifies tenants of recertification approximately 60 days prior to expiration. 3 certifications sampled for testing were missing documentation from the file.
Recommendation: Tenants should be notified of expiring certifications in a timely manner and files should remain intact for no less than 3 years.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-002 Significant Deficiency – Tenant recertification
Condition: Eligibility
Criteria and effect: Tenants must be notified at least 75-90 days prior to the date the certification expires and documentation related to recertification must be maintained for a minimum of 3 years.
Cause: The Organization generally notifies tenants of recertification approximately 60 days prior to expiration. 3 certifications sampled for testing were missing documentation from the file.
Recommendation: Tenants should be notified of expiring certifications in a timely manner and files should remain intact for no less than 3 years.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-002 Significant Deficiency – Tenant recertification
Condition: Eligibility
Criteria and effect: Tenants must be notified at least 75-90 days prior to the date the certification expires and documentation related to recertification must be maintained for a minimum of 3 years.
Cause: The Organization generally notifies tenants of recertification approximately 60 days prior to expiration. 3 certifications sampled for testing were missing documentation from the file.
Recommendation: Tenants should be notified of expiring certifications in a timely manner and files should remain intact for no less than 3 years.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-004 Significant Deficiency – Cash disbursements
Condition: Allowable costs
Criteria and effect: All cash disbursements should be for allowable costs under USDA rural development guidelines.
Cause: Our sampling noted costs for a meal at the annual dinner and holiday gifts to board members and volunteers.
Questioned costs: $589.16
Recommendation: All expenditures should be for allowable costs under USDA guidelines, all other costs should be disbursed from the Organization’s good shepherd reserve fund which consists of non-operational funds.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-004 Significant Deficiency – Cash disbursements
Condition: Allowable costs
Criteria and effect: All cash disbursements should be for allowable costs under USDA rural development guidelines.
Cause: Our sampling noted costs for a meal at the annual dinner and holiday gifts to board members and volunteers.
Questioned costs: $589.16
Recommendation: All expenditures should be for allowable costs under USDA guidelines, all other costs should be disbursed from the Organization’s good shepherd reserve fund which consists of non-operational funds.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-004 Significant Deficiency – Cash disbursements
Condition: Allowable costs
Criteria and effect: All cash disbursements should be for allowable costs under USDA rural development guidelines.
Cause: Our sampling noted costs for a meal at the annual dinner and holiday gifts to board members and volunteers.
Questioned costs: $589.16
Recommendation: All expenditures should be for allowable costs under USDA guidelines, all other costs should be disbursed from the Organization’s good shepherd reserve fund which consists of non-operational funds.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-004 Significant Deficiency – Cash disbursements
Condition: Allowable costs
Criteria and effect: All cash disbursements should be for allowable costs under USDA rural development guidelines.
Cause: Our sampling noted costs for a meal at the annual dinner and holiday gifts to board members and volunteers.
Questioned costs: $589.16
Recommendation: All expenditures should be for allowable costs under USDA guidelines, all other costs should be disbursed from the Organization’s good shepherd reserve fund which consists of non-operational funds.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-004 Significant Deficiency – Cash disbursements
Condition: Allowable costs
Criteria and effect: All cash disbursements should be for allowable costs under USDA rural development guidelines.
Cause: Our sampling noted costs for a meal at the annual dinner and holiday gifts to board members and volunteers.
Questioned costs: $589.16
Recommendation: All expenditures should be for allowable costs under USDA guidelines, all other costs should be disbursed from the Organization’s good shepherd reserve fund which consists of non-operational funds.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-004 Significant Deficiency – Cash disbursements
Condition: Allowable costs
Criteria and effect: All cash disbursements should be for allowable costs under USDA rural development guidelines.
Cause: Our sampling noted costs for a meal at the annual dinner and holiday gifts to board members and volunteers.
Questioned costs: $589.16
Recommendation: All expenditures should be for allowable costs under USDA guidelines, all other costs should be disbursed from the Organization’s good shepherd reserve fund which consists of non-operational funds.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-001 Other Matter – Other compliance requirements
Condition: Reserve account approval
Criteria and effect: Disbursements from the projects replacement reserve account require approval from USDA Rural Development. One instance was noted where the payment was disbursed prior to receiving the signed approval from USDA Rural Development.
Cause: The reserve approval request was submitted to USDA Rural Development for approval in December 2023. Due to the request being submitted over the traditional Christmas and New Year holiday no one was available at USDA to approve the request by the invoice due date so the Organization issued payment in advance of receiving the approval.
Questioned costs: Less than $25,000.
Repeat finding: This finding was reported as finding 2022-001 in the most recent audit.
Recommendation: We recommended that management monitor approval requests to ensure that they are submitted timely and to anticipate delays in the approval process. Also, management should ensure that approval is received prior to issuing any checks drawn on the replacement reserve account.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report. Because the amount in question is not material and not pervasive and was ultimately approved by USDA Rural Development it has been reported in the Other Matters section of the auditors’ Report on Compliance for each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance and the auditor’s report was not modified with respect to this matter.
2023-001 Other Matter – Other compliance requirements
Condition: Reserve account approval
Criteria and effect: Disbursements from the projects replacement reserve account require approval from USDA Rural Development. One instance was noted where the payment was disbursed prior to receiving the signed approval from USDA Rural Development.
Cause: The reserve approval request was submitted to USDA Rural Development for approval in December 2023. Due to the request being submitted over the traditional Christmas and New Year holiday no one was available at USDA to approve the request by the invoice due date so the Organization issued payment in advance of receiving the approval.
Questioned costs: Less than $25,000.
Repeat finding: This finding was reported as finding 2022-001 in the most recent audit.
Recommendation: We recommended that management monitor approval requests to ensure that they are submitted timely and to anticipate delays in the approval process. Also, management should ensure that approval is received prior to issuing any checks drawn on the replacement reserve account.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report. Because the amount in question is not material and not pervasive and was ultimately approved by USDA Rural Development it has been reported in the Other Matters section of the auditors’ Report on Compliance for each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance and the auditor’s report was not modified with respect to this matter.
2023-001 Other Matter – Other compliance requirements
Condition: Reserve account approval
Criteria and effect: Disbursements from the projects replacement reserve account require approval from USDA Rural Development. One instance was noted where the payment was disbursed prior to receiving the signed approval from USDA Rural Development.
Cause: The reserve approval request was submitted to USDA Rural Development for approval in December 2023. Due to the request being submitted over the traditional Christmas and New Year holiday no one was available at USDA to approve the request by the invoice due date so the Organization issued payment in advance of receiving the approval.
Questioned costs: Less than $25,000.
Repeat finding: This finding was reported as finding 2022-001 in the most recent audit.
Recommendation: We recommended that management monitor approval requests to ensure that they are submitted timely and to anticipate delays in the approval process. Also, management should ensure that approval is received prior to issuing any checks drawn on the replacement reserve account.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report. Because the amount in question is not material and not pervasive and was ultimately approved by USDA Rural Development it has been reported in the Other Matters section of the auditors’ Report on Compliance for each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance and the auditor’s report was not modified with respect to this matter.
2023-001 Other Matter – Other compliance requirements
Condition: Reserve account approval
Criteria and effect: Disbursements from the projects replacement reserve account require approval from USDA Rural Development. One instance was noted where the payment was disbursed prior to receiving the signed approval from USDA Rural Development.
Cause: The reserve approval request was submitted to USDA Rural Development for approval in December 2023. Due to the request being submitted over the traditional Christmas and New Year holiday no one was available at USDA to approve the request by the invoice due date so the Organization issued payment in advance of receiving the approval.
Questioned costs: Less than $25,000.
Repeat finding: This finding was reported as finding 2022-001 in the most recent audit.
Recommendation: We recommended that management monitor approval requests to ensure that they are submitted timely and to anticipate delays in the approval process. Also, management should ensure that approval is received prior to issuing any checks drawn on the replacement reserve account.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report. Because the amount in question is not material and not pervasive and was ultimately approved by USDA Rural Development it has been reported in the Other Matters section of the auditors’ Report on Compliance for each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance and the auditor’s report was not modified with respect to this matter.
2023-001 Other Matter – Other compliance requirements
Condition: Reserve account approval
Criteria and effect: Disbursements from the projects replacement reserve account require approval from USDA Rural Development. One instance was noted where the payment was disbursed prior to receiving the signed approval from USDA Rural Development.
Cause: The reserve approval request was submitted to USDA Rural Development for approval in December 2023. Due to the request being submitted over the traditional Christmas and New Year holiday no one was available at USDA to approve the request by the invoice due date so the Organization issued payment in advance of receiving the approval.
Questioned costs: Less than $25,000.
Repeat finding: This finding was reported as finding 2022-001 in the most recent audit.
Recommendation: We recommended that management monitor approval requests to ensure that they are submitted timely and to anticipate delays in the approval process. Also, management should ensure that approval is received prior to issuing any checks drawn on the replacement reserve account.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report. Because the amount in question is not material and not pervasive and was ultimately approved by USDA Rural Development it has been reported in the Other Matters section of the auditors’ Report on Compliance for each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance and the auditor’s report was not modified with respect to this matter.
2023-001 Other Matter – Other compliance requirements
Condition: Reserve account approval
Criteria and effect: Disbursements from the projects replacement reserve account require approval from USDA Rural Development. One instance was noted where the payment was disbursed prior to receiving the signed approval from USDA Rural Development.
Cause: The reserve approval request was submitted to USDA Rural Development for approval in December 2023. Due to the request being submitted over the traditional Christmas and New Year holiday no one was available at USDA to approve the request by the invoice due date so the Organization issued payment in advance of receiving the approval.
Questioned costs: Less than $25,000.
Repeat finding: This finding was reported as finding 2022-001 in the most recent audit.
Recommendation: We recommended that management monitor approval requests to ensure that they are submitted timely and to anticipate delays in the approval process. Also, management should ensure that approval is received prior to issuing any checks drawn on the replacement reserve account.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report. Because the amount in question is not material and not pervasive and was ultimately approved by USDA Rural Development it has been reported in the Other Matters section of the auditors’ Report on Compliance for each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance and the auditor’s report was not modified with respect to this matter.
2023-002 Significant Deficiency – Tenant recertification
Condition: Eligibility
Criteria and effect: Tenants must be notified at least 75-90 days prior to the date the certification expires and documentation related to recertification must be maintained for a minimum of 3 years.
Cause: The Organization generally notifies tenants of recertification approximately 60 days prior to expiration. 3 certifications sampled for testing were missing documentation from the file.
Recommendation: Tenants should be notified of expiring certifications in a timely manner and files should remain intact for no less than 3 years.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-002 Significant Deficiency – Tenant recertification
Condition: Eligibility
Criteria and effect: Tenants must be notified at least 75-90 days prior to the date the certification expires and documentation related to recertification must be maintained for a minimum of 3 years.
Cause: The Organization generally notifies tenants of recertification approximately 60 days prior to expiration. 3 certifications sampled for testing were missing documentation from the file.
Recommendation: Tenants should be notified of expiring certifications in a timely manner and files should remain intact for no less than 3 years.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-002 Significant Deficiency – Tenant recertification
Condition: Eligibility
Criteria and effect: Tenants must be notified at least 75-90 days prior to the date the certification expires and documentation related to recertification must be maintained for a minimum of 3 years.
Cause: The Organization generally notifies tenants of recertification approximately 60 days prior to expiration. 3 certifications sampled for testing were missing documentation from the file.
Recommendation: Tenants should be notified of expiring certifications in a timely manner and files should remain intact for no less than 3 years.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-002 Significant Deficiency – Tenant recertification
Condition: Eligibility
Criteria and effect: Tenants must be notified at least 75-90 days prior to the date the certification expires and documentation related to recertification must be maintained for a minimum of 3 years.
Cause: The Organization generally notifies tenants of recertification approximately 60 days prior to expiration. 3 certifications sampled for testing were missing documentation from the file.
Recommendation: Tenants should be notified of expiring certifications in a timely manner and files should remain intact for no less than 3 years.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-002 Significant Deficiency – Tenant recertification
Condition: Eligibility
Criteria and effect: Tenants must be notified at least 75-90 days prior to the date the certification expires and documentation related to recertification must be maintained for a minimum of 3 years.
Cause: The Organization generally notifies tenants of recertification approximately 60 days prior to expiration. 3 certifications sampled for testing were missing documentation from the file.
Recommendation: Tenants should be notified of expiring certifications in a timely manner and files should remain intact for no less than 3 years.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-002 Significant Deficiency – Tenant recertification
Condition: Eligibility
Criteria and effect: Tenants must be notified at least 75-90 days prior to the date the certification expires and documentation related to recertification must be maintained for a minimum of 3 years.
Cause: The Organization generally notifies tenants of recertification approximately 60 days prior to expiration. 3 certifications sampled for testing were missing documentation from the file.
Recommendation: Tenants should be notified of expiring certifications in a timely manner and files should remain intact for no less than 3 years.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-004 Significant Deficiency – Cash disbursements
Condition: Allowable costs
Criteria and effect: All cash disbursements should be for allowable costs under USDA rural development guidelines.
Cause: Our sampling noted costs for a meal at the annual dinner and holiday gifts to board members and volunteers.
Questioned costs: $589.16
Recommendation: All expenditures should be for allowable costs under USDA guidelines, all other costs should be disbursed from the Organization’s good shepherd reserve fund which consists of non-operational funds.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-004 Significant Deficiency – Cash disbursements
Condition: Allowable costs
Criteria and effect: All cash disbursements should be for allowable costs under USDA rural development guidelines.
Cause: Our sampling noted costs for a meal at the annual dinner and holiday gifts to board members and volunteers.
Questioned costs: $589.16
Recommendation: All expenditures should be for allowable costs under USDA guidelines, all other costs should be disbursed from the Organization’s good shepherd reserve fund which consists of non-operational funds.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-004 Significant Deficiency – Cash disbursements
Condition: Allowable costs
Criteria and effect: All cash disbursements should be for allowable costs under USDA rural development guidelines.
Cause: Our sampling noted costs for a meal at the annual dinner and holiday gifts to board members and volunteers.
Questioned costs: $589.16
Recommendation: All expenditures should be for allowable costs under USDA guidelines, all other costs should be disbursed from the Organization’s good shepherd reserve fund which consists of non-operational funds.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-004 Significant Deficiency – Cash disbursements
Condition: Allowable costs
Criteria and effect: All cash disbursements should be for allowable costs under USDA rural development guidelines.
Cause: Our sampling noted costs for a meal at the annual dinner and holiday gifts to board members and volunteers.
Questioned costs: $589.16
Recommendation: All expenditures should be for allowable costs under USDA guidelines, all other costs should be disbursed from the Organization’s good shepherd reserve fund which consists of non-operational funds.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-004 Significant Deficiency – Cash disbursements
Condition: Allowable costs
Criteria and effect: All cash disbursements should be for allowable costs under USDA rural development guidelines.
Cause: Our sampling noted costs for a meal at the annual dinner and holiday gifts to board members and volunteers.
Questioned costs: $589.16
Recommendation: All expenditures should be for allowable costs under USDA guidelines, all other costs should be disbursed from the Organization’s good shepherd reserve fund which consists of non-operational funds.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.
2023-004 Significant Deficiency – Cash disbursements
Condition: Allowable costs
Criteria and effect: All cash disbursements should be for allowable costs under USDA rural development guidelines.
Cause: Our sampling noted costs for a meal at the annual dinner and holiday gifts to board members and volunteers.
Questioned costs: $589.16
Recommendation: All expenditures should be for allowable costs under USDA guidelines, all other costs should be disbursed from the Organization’s good shepherd reserve fund which consists of non-operational funds.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.