Condition: Cash reconciliations were not prepared on a regular basis to complete the accounting cycle during the year and Voucher payable system was not posted to the General Ledger on a timely basis during the year. Criteria: Code of Federal Regulations PART 200, Subpart F. Green Book, GAO.gov, Compliance Supplements, July 2021. Effect: General Ledger accounts are not properly stated on a monthly basis. Cause: Accounting system was compromised due to power outage that resulted in data loss. Recommendations: New accounting system should be backed up daily to eliminate the possibility of data loss. Views of the Responsible Officials: Management concurs with finding 2202-001 and will mandate adherence to best practices as it relates to system back-up.
Conditions: The new accounting system did not provide accounting for comparison of the grant/contract budgeted amount with the actual expenditures on a monthly basis, comparison of various actual line expenses to budgeted line items and comparison of total expenses with total grant awards; also the new system did not correlate the grant contract numbers with the general ledger accounts. Criteria: Code of Federal Regulations, Part 200, Subpart F., Green Book at GAO.gov and applicable regulations per Compliance Supplements. Effect: Condition reduces objectivity and efficiency of monitoring activities. Cause: Installation of new system and upgrade. Questioned Costs: None. Recommendations: The Accounting department will maintain grant accounting system for all federal funds in accordance with the Green Book, GAO.gov and Code of Federal Regulations, Part 200, subpart F. Views of the Responsible Official: Management concurs with 2022-002 and will mandate adherence to the GAO's standards and Code of Federal Regulations, Part 200, subpart F and make adjustments on a current basis.
Condition: Cash reconciliations were not prepared on a regular basis to complete the accounting cycle during the year and Voucher payable system was not posted to the General Ledger on a timely basis during the year. Criteria: Code of Federal Regulations PART 200, Subpart F. Green Book, GAO.gov, Compliance Supplements, July 2021. Effect: General Ledger accounts are not properly stated on a monthly basis. Cause: Accounting system was compromised due to power outage that resulted in data loss. Recommendations: New accounting system should be backed up daily to eliminate the possibility of data loss. Views of the Responsible Officials: Management concurs with finding 2202-001 and will mandate adherence to best practices as it relates to system back-up.
Conditions: The new accounting system did not provide accounting for comparison of the grant/contract budgeted amount with the actual expenditures on a monthly basis, comparison of various actual line expenses to budgeted line items and comparison of total expenses with total grant awards; also the new system did not correlate the grant contract numbers with the general ledger accounts. Criteria: Code of Federal Regulations, Part 200, Subpart F., Green Book at GAO.gov and applicable regulations per Compliance Supplements. Effect: Condition reduces objectivity and efficiency of monitoring activities. Cause: Installation of new system and upgrade. Questioned Costs: None. Recommendations: The Accounting department will maintain grant accounting system for all federal funds in accordance with the Green Book, GAO.gov and Code of Federal Regulations, Part 200, subpart F. Views of the Responsible Official: Management concurs with 2022-002 and will mandate adherence to the GAO's standards and Code of Federal Regulations, Part 200, subpart F and make adjustments on a current basis.
Condition: Cash reconciliations were not prepared on a regular basis to complete the accounting cycle during the year and Voucher payable system was not posted to the General Ledger on a timely basis during the year. Criteria: Code of Federal Regulations PART 200, Subpart F. Green Book, GAO.gov, Compliance Supplements, July 2021. Effect: General Ledger accounts are not properly stated on a monthly basis. Cause: Accounting system was compromised due to power outage that resulted in data loss. Recommendations: New accounting system should be backed up daily to eliminate the possibility of data loss. Views of the Responsible Officials: Management concurs with finding 2202-001 and will mandate adherence to best practices as it relates to system back-up.
Conditions: The new accounting system did not provide accounting for comparison of the grant/contract budgeted amount with the actual expenditures on a monthly basis, comparison of various actual line expenses to budgeted line items and comparison of total expenses with total grant awards; also the new system did not correlate the grant contract numbers with the general ledger accounts. Criteria: Code of Federal Regulations, Part 200, Subpart F., Green Book at GAO.gov and applicable regulations per Compliance Supplements. Effect: Condition reduces objectivity and efficiency of monitoring activities. Cause: Installation of new system and upgrade. Questioned Costs: None. Recommendations: The Accounting department will maintain grant accounting system for all federal funds in accordance with the Green Book, GAO.gov and Code of Federal Regulations, Part 200, subpart F. Views of the Responsible Official: Management concurs with 2022-002 and will mandate adherence to the GAO's standards and Code of Federal Regulations, Part 200, subpart F and make adjustments on a current basis.
Conditions: The new accounting system did not provide accounting for comparison of the grant/contract budgeted amount with the actual expenditures on a monthly basis, comparison of various actual line expenses to budgeted line items and comparison of total expenses with total grant awards; also the new system did not correlate the grant contract numbers with the general ledger accounts. Criteria: Code of Federal Regulations, Part 200, Subpart F., Green Book at GAO.gov and applicable regulations per Compliance Supplements. Effect: Condition reduces objectivity and efficiency of monitoring activities. Cause: Installation of new system and upgrade. Questioned Costs: None. Recommendations: The Accounting department will maintain grant accounting system for all federal funds in accordance with the Green Book, GAO.gov and Code of Federal Regulations, Part 200, subpart F. Views of the Responsible Official: Management concurs with 2022-002 and will mandate adherence to the GAO's standards and Code of Federal Regulations, Part 200, subpart F and make adjustments on a current basis.
Condition: Cash reconciliations were not prepared on a regular basis to complete the accounting cycle during the year and Voucher payable system was not posted to the General Ledger on a timely basis during the year. Criteria: Code of Federal Regulations PART 200, Subpart F. Green Book, GAO.gov, Compliance Supplements, July 2021. Effect: General Ledger accounts are not properly stated on a monthly basis. Cause: Accounting system was compromised due to power outage that resulted in data loss. Recommendations: New accounting system should be backed up daily to eliminate the possibility of data loss. Views of the Responsible Officials: Management concurs with finding 2202-001 and will mandate adherence to best practices as it relates to system back-up.
Conditions: The new accounting system did not provide accounting for comparison of the grant/contract budgeted amount with the actual expenditures on a monthly basis, comparison of various actual line expenses to budgeted line items and comparison of total expenses with total grant awards; also the new system did not correlate the grant contract numbers with the general ledger accounts. Criteria: Code of Federal Regulations, Part 200, Subpart F., Green Book at GAO.gov and applicable regulations per Compliance Supplements. Effect: Condition reduces objectivity and efficiency of monitoring activities. Cause: Installation of new system and upgrade. Questioned Costs: None. Recommendations: The Accounting department will maintain grant accounting system for all federal funds in accordance with the Green Book, GAO.gov and Code of Federal Regulations, Part 200, subpart F. Views of the Responsible Official: Management concurs with 2022-002 and will mandate adherence to the GAO's standards and Code of Federal Regulations, Part 200, subpart F and make adjustments on a current basis.
Condition: Cash reconciliations were not prepared on a regular basis to complete the accounting cycle during the year and Voucher payable system was not posted to the General Ledger on a timely basis during the year. Criteria: Code of Federal Regulations PART 200, Subpart F. Green Book, GAO.gov, Compliance Supplements, July 2021. Effect: General Ledger accounts are not properly stated on a monthly basis. Cause: Accounting system was compromised due to power outage that resulted in data loss. Recommendations: New accounting system should be backed up daily to eliminate the possibility of data loss. Views of the Responsible Officials: Management concurs with finding 2202-001 and will mandate adherence to best practices as it relates to system back-up.
Conditions: The new accounting system did not provide accounting for comparison of the grant/contract budgeted amount with the actual expenditures on a monthly basis, comparison of various actual line expenses to budgeted line items and comparison of total expenses with total grant awards; also the new system did not correlate the grant contract numbers with the general ledger accounts. Criteria: Code of Federal Regulations, Part 200, Subpart F., Green Book at GAO.gov and applicable regulations per Compliance Supplements. Effect: Condition reduces objectivity and efficiency of monitoring activities. Cause: Installation of new system and upgrade. Questioned Costs: None. Recommendations: The Accounting department will maintain grant accounting system for all federal funds in accordance with the Green Book, GAO.gov and Code of Federal Regulations, Part 200, subpart F. Views of the Responsible Official: Management concurs with 2022-002 and will mandate adherence to the GAO's standards and Code of Federal Regulations, Part 200, subpart F and make adjustments on a current basis.
Condition: Cash reconciliations were not prepared on a regular basis to complete the accounting cycle during the year and Voucher payable system was not posted to the General Ledger on a timely basis during the year. Criteria: Code of Federal Regulations PART 200, Subpart F. Green Book, GAO.gov, Compliance Supplements, July 2021. Effect: General Ledger accounts are not properly stated on a monthly basis. Cause: Accounting system was compromised due to power outage that resulted in data loss. Recommendations: New accounting system should be backed up daily to eliminate the possibility of data loss. Views of the Responsible Officials: Management concurs with finding 2202-001 and will mandate adherence to best practices as it relates to system back-up.
Conditions: The new accounting system did not provide accounting for comparison of the grant/contract budgeted amount with the actual expenditures on a monthly basis, comparison of various actual line expenses to budgeted line items and comparison of total expenses with total grant awards; also the new system did not correlate the grant contract numbers with the general ledger accounts. Criteria: Code of Federal Regulations, Part 200, Subpart F., Green Book at GAO.gov and applicable regulations per Compliance Supplements. Effect: Condition reduces objectivity and efficiency of monitoring activities. Cause: Installation of new system and upgrade. Questioned Costs: None. Recommendations: The Accounting department will maintain grant accounting system for all federal funds in accordance with the Green Book, GAO.gov and Code of Federal Regulations, Part 200, subpart F. Views of the Responsible Official: Management concurs with 2022-002 and will mandate adherence to the GAO's standards and Code of Federal Regulations, Part 200, subpart F and make adjustments on a current basis.
Condition: Cash reconciliations were not prepared on a regular basis to complete the accounting cycle during the year and Voucher payable system was not posted to the General Ledger on a timely basis during the year. Criteria: Code of Federal Regulations PART 200, Subpart F. Green Book, GAO.gov, Compliance Supplements, July 2021. Effect: General Ledger accounts are not properly stated on a monthly basis. Cause: Accounting system was compromised due to power outage that resulted in data loss. Recommendations: New accounting system should be backed up daily to eliminate the possibility of data loss. Views of the Responsible Officials: Management concurs with finding 2202-001 and will mandate adherence to best practices as it relates to system back-up.
Conditions: The new accounting system did not provide accounting for comparison of the grant/contract budgeted amount with the actual expenditures on a monthly basis, comparison of various actual line expenses to budgeted line items and comparison of total expenses with total grant awards; also the new system did not correlate the grant contract numbers with the general ledger accounts. Criteria: Code of Federal Regulations, Part 200, Subpart F., Green Book at GAO.gov and applicable regulations per Compliance Supplements. Effect: Condition reduces objectivity and efficiency of monitoring activities. Cause: Installation of new system and upgrade. Questioned Costs: None. Recommendations: The Accounting department will maintain grant accounting system for all federal funds in accordance with the Green Book, GAO.gov and Code of Federal Regulations, Part 200, subpart F. Views of the Responsible Official: Management concurs with 2022-002 and will mandate adherence to the GAO's standards and Code of Federal Regulations, Part 200, subpart F and make adjustments on a current basis.
Conditions: The new accounting system did not provide accounting for comparison of the grant/contract budgeted amount with the actual expenditures on a monthly basis, comparison of various actual line expenses to budgeted line items and comparison of total expenses with total grant awards; also the new system did not correlate the grant contract numbers with the general ledger accounts. Criteria: Code of Federal Regulations, Part 200, Subpart F., Green Book at GAO.gov and applicable regulations per Compliance Supplements. Effect: Condition reduces objectivity and efficiency of monitoring activities. Cause: Installation of new system and upgrade. Questioned Costs: None. Recommendations: The Accounting department will maintain grant accounting system for all federal funds in accordance with the Green Book, GAO.gov and Code of Federal Regulations, Part 200, subpart F. Views of the Responsible Official: Management concurs with 2022-002 and will mandate adherence to the GAO's standards and Code of Federal Regulations, Part 200, subpart F and make adjustments on a current basis.
Condition: Cash reconciliations were not prepared on a regular basis to complete the accounting cycle during the year and Voucher payable system was not posted to the General Ledger on a timely basis during the year. Criteria: Code of Federal Regulations PART 200, Subpart F. Green Book, GAO.gov, Compliance Supplements, July 2021. Effect: General Ledger accounts are not properly stated on a monthly basis. Cause: Accounting system was compromised due to power outage that resulted in data loss. Recommendations: New accounting system should be backed up daily to eliminate the possibility of data loss. Views of the Responsible Officials: Management concurs with finding 2202-001 and will mandate adherence to best practices as it relates to system back-up.
Conditions: The new accounting system did not provide accounting for comparison of the grant/contract budgeted amount with the actual expenditures on a monthly basis, comparison of various actual line expenses to budgeted line items and comparison of total expenses with total grant awards; also the new system did not correlate the grant contract numbers with the general ledger accounts. Criteria: Code of Federal Regulations, Part 200, Subpart F., Green Book at GAO.gov and applicable regulations per Compliance Supplements. Effect: Condition reduces objectivity and efficiency of monitoring activities. Cause: Installation of new system and upgrade. Questioned Costs: None. Recommendations: The Accounting department will maintain grant accounting system for all federal funds in accordance with the Green Book, GAO.gov and Code of Federal Regulations, Part 200, subpart F. Views of the Responsible Official: Management concurs with 2022-002 and will mandate adherence to the GAO's standards and Code of Federal Regulations, Part 200, subpart F and make adjustments on a current basis.