Condition: The accounting system does not provide for proper classification of federal grant expenditures. Federal grant expenditures are required to be reported to the grantor for reimbursement by the organization. We noted during our audit testing, the monthly report for the 21st Century reimbursement billing did not agree with the monthly general ledger report from the accounting system. In addition, we noted changes made in the accounting system after the billing for reimbursement was prepared. Criteria: The accounting system should provide the proper classification of all federal grant funds received and expenditures made to ensure reporting to federal grantors is accurate. Cause: The accounting system was not setup correctly to properly classify federal grant expenses from other organization expenses. Effect: The balances reported for the 21st Century grant did not reflect accurate expenditures due to the accounting system not setup for classification of expenditures for that grant. Recommendation: We recommend that the organization's accounting system reflect the correct classification of all grant funds received and expended to ensure accurate reporting to all grantors and for accurate presentation in the Schedule of Federal Awards.
Condition: The accounting system does not provide for proper classification of federal grant expenditures. Federal grant expenditures are required to be reported to the grantor for reimbursement by the organization. We noted during our audit testing, the monthly report for the 21st Century reimbursement billing did not agree with the monthly general ledger report from the accounting system. In addition, we noted changes made in the accounting system after the billing for reimbursement was prepared. Criteria: The accounting system should provide the proper classification of all federal grant funds received and expenditures made to ensure reporting to federal grantors is accurate. Cause: The accounting system was not setup correctly to properly classify federal grant expenses from other organization expenses. Effect: The balances reported for the 21st Century grant did not reflect accurate expenditures due to the accounting system not setup for classification of expenditures for that grant. Recommendation: We recommend that the organization's accounting system reflect the correct classification of all grant funds received and expended to ensure accurate reporting to all grantors and for accurate presentation in the Schedule of Federal Awards.
Condition: The accounting system does not provide for proper classification of federal grant expenditures. Federal grant expenditures are required to be reported to the grantor for reimbursement by the organization. We noted during our audit testing, the monthly report for the 21st Century reimbursement billing did not agree with the monthly general ledger report from the accounting system. In addition, we noted changes made in the accounting system after the billing for reimbursement was prepared. Criteria: The accounting system should provide the proper classification of all federal grant funds received and expenditures made to ensure reporting to federal grantors is accurate. Cause: The accounting system was not setup correctly to properly classify federal grant expenses from other organization expenses. Effect: The balances reported for the 21st Century grant did not reflect accurate expenditures due to the accounting system not setup for classification of expenditures for that grant. Recommendation: We recommend that the organization's accounting system reflect the correct classification of all grant funds received and expended to ensure accurate reporting to all grantors and for accurate presentation in the Schedule of Federal Awards.
Condition: While performing audit procedures related to payroll, we were unable to reconcile what was reported in the general ledger as salaries and wages to the quarterly payroll filings. Criteria: Salary and wages should be recorded as such in the accounting system to ensure proper reporting to grantors and for accurate reporting for federal and state payroll filings. Cause: Salary and wages were posted to other expense accounts in the accounting system instead of salary and wage expenses. Effect: The financial statements do not accurately reflect the correct balance of salary and wages and does not reconcile to the federal and state payroll filings. In addition, the salary and wages reported to grantors may not be reported accurately. Recommendations: We recommend that all salary and wages be posted to the correct general ledger expense account so that federal and state payroll filings and grant reporting are properly reported.
Condition: While performing audit procedures related to payroll, we were unable to reconcile what was reported in the general ledger as salaries and wages to the quarterly payroll filings. Criteria: Salary and wages should be recorded as such in the accounting system to ensure proper reporting to grantors and for accurate reporting for federal and state payroll filings. Cause: Salary and wages were posted to other expense accounts in the accounting system instead of salary and wage expenses. Effect: The financial statements do not accurately reflect the correct balance of salary and wages and does not reconcile to the federal and state payroll filings. In addition, the salary and wages reported to grantors may not be reported accurately. Recommendations: We recommend that all salary and wages be posted to the correct general ledger expense account so that federal and state payroll filings and grant reporting are properly reported.
Condition: While performing audit procedures related to payroll, we were unable to reconcile what was reported in the general ledger as salaries and wages to the quarterly payroll filings. Criteria: Salary and wages should be recorded as such in the accounting system to ensure proper reporting to grantors and for accurate reporting for federal and state payroll filings. Cause: Salary and wages were posted to other expense accounts in the accounting system instead of salary and wage expenses. Effect: The financial statements do not accurately reflect the correct balance of salary and wages and does not reconcile to the federal and state payroll filings. In addition, the salary and wages reported to grantors may not be reported accurately. Recommendations: We recommend that all salary and wages be posted to the correct general ledger expense account so that federal and state payroll filings and grant reporting are properly reported.
Condition: The accounting system does not provide for proper classification of federal grant expenditures. Federal grant expenditures are required to be reported to the grantor for reimbursement by the organization. We noted during our audit testing, the monthly report for the 21st Century reimbursement billing did not agree with the monthly general ledger report from the accounting system. In addition, we noted changes made in the accounting system after the billing for reimbursement was prepared. Criteria: The accounting system should provide the proper classification of all federal grant funds received and expenditures made to ensure reporting to federal grantors is accurate. Cause: The accounting system was not setup correctly to properly classify federal grant expenses from other organization expenses. Effect: The balances reported for the 21st Century grant did not reflect accurate expenditures due to the accounting system not setup for classification of expenditures for that grant. Recommendation: We recommend that the organization's accounting system reflect the correct classification of all grant funds received and expended to ensure accurate reporting to all grantors and for accurate presentation in the Schedule of Federal Awards.
Condition: The accounting system does not provide for proper classification of federal grant expenditures. Federal grant expenditures are required to be reported to the grantor for reimbursement by the organization. We noted during our audit testing, the monthly report for the 21st Century reimbursement billing did not agree with the monthly general ledger report from the accounting system. In addition, we noted changes made in the accounting system after the billing for reimbursement was prepared. Criteria: The accounting system should provide the proper classification of all federal grant funds received and expenditures made to ensure reporting to federal grantors is accurate. Cause: The accounting system was not setup correctly to properly classify federal grant expenses from other organization expenses. Effect: The balances reported for the 21st Century grant did not reflect accurate expenditures due to the accounting system not setup for classification of expenditures for that grant. Recommendation: We recommend that the organization's accounting system reflect the correct classification of all grant funds received and expended to ensure accurate reporting to all grantors and for accurate presentation in the Schedule of Federal Awards.
Condition: The accounting system does not provide for proper classification of federal grant expenditures. Federal grant expenditures are required to be reported to the grantor for reimbursement by the organization. We noted during our audit testing, the monthly report for the 21st Century reimbursement billing did not agree with the monthly general ledger report from the accounting system. In addition, we noted changes made in the accounting system after the billing for reimbursement was prepared. Criteria: The accounting system should provide the proper classification of all federal grant funds received and expenditures made to ensure reporting to federal grantors is accurate. Cause: The accounting system was not setup correctly to properly classify federal grant expenses from other organization expenses. Effect: The balances reported for the 21st Century grant did not reflect accurate expenditures due to the accounting system not setup for classification of expenditures for that grant. Recommendation: We recommend that the organization's accounting system reflect the correct classification of all grant funds received and expended to ensure accurate reporting to all grantors and for accurate presentation in the Schedule of Federal Awards.
Condition: While performing audit procedures related to payroll, we were unable to reconcile what was reported in the general ledger as salaries and wages to the quarterly payroll filings. Criteria: Salary and wages should be recorded as such in the accounting system to ensure proper reporting to grantors and for accurate reporting for federal and state payroll filings. Cause: Salary and wages were posted to other expense accounts in the accounting system instead of salary and wage expenses. Effect: The financial statements do not accurately reflect the correct balance of salary and wages and does not reconcile to the federal and state payroll filings. In addition, the salary and wages reported to grantors may not be reported accurately. Recommendations: We recommend that all salary and wages be posted to the correct general ledger expense account so that federal and state payroll filings and grant reporting are properly reported.
Condition: While performing audit procedures related to payroll, we were unable to reconcile what was reported in the general ledger as salaries and wages to the quarterly payroll filings. Criteria: Salary and wages should be recorded as such in the accounting system to ensure proper reporting to grantors and for accurate reporting for federal and state payroll filings. Cause: Salary and wages were posted to other expense accounts in the accounting system instead of salary and wage expenses. Effect: The financial statements do not accurately reflect the correct balance of salary and wages and does not reconcile to the federal and state payroll filings. In addition, the salary and wages reported to grantors may not be reported accurately. Recommendations: We recommend that all salary and wages be posted to the correct general ledger expense account so that federal and state payroll filings and grant reporting are properly reported.
Condition: While performing audit procedures related to payroll, we were unable to reconcile what was reported in the general ledger as salaries and wages to the quarterly payroll filings. Criteria: Salary and wages should be recorded as such in the accounting system to ensure proper reporting to grantors and for accurate reporting for federal and state payroll filings. Cause: Salary and wages were posted to other expense accounts in the accounting system instead of salary and wage expenses. Effect: The financial statements do not accurately reflect the correct balance of salary and wages and does not reconcile to the federal and state payroll filings. In addition, the salary and wages reported to grantors may not be reported accurately. Recommendations: We recommend that all salary and wages be posted to the correct general ledger expense account so that federal and state payroll filings and grant reporting are properly reported.