Audit 308643

Condition: During our audit of the Schedule of Expenditures of Federal Awards (SEFA) provided by management, we noted that portions of the supporting documentation provided for the SEFA did not appear to be accurate. Upon further investigation we learned that this support was pulled directly from the general ledger’s grant coding, which had errors that management had noted during the year as a result of an accounting software change, but never corrected in the general ledger, even though they properly reported the correct allowable expenditures by grant in their Federal grant funding draw requests. Therefore, the supporting documentation related to the SEFA which was provided for the audit had to be corrected to accurately reflect the total allowable expenditures per each Federal grant. Even though management identified the coding errors in the general ledger during the year they did not correct these errors in the general ledger, which was used to provide support for the SEFA. Therefore, we deem this to only be a significant deficiency in internal control over the preparation of the support of the SEFA, since this was isolated to the current year and a software upgrade. It should be noted that the total expenditures actually reported by Federal grant on the SEFA were accurate.

Condition: During our audit of the Schedule of Expenditures of Federal Awards (SEFA) provided by management, we noted that portions of the supporting documentation provided for the SEFA did not appear to be accurate. Upon further investigation we learned that this support was pulled directly from the general ledger’s grant coding, which had errors that management had noted during the year as a result of an accounting software change, but never corrected in the general ledger, even though they properly reported the correct allowable expenditures by grant in their Federal grant funding draw requests. Therefore, the supporting documentation related to the SEFA which was provided for the audit had to be corrected to accurately reflect the total allowable expenditures per each Federal grant. Even though management identified the coding errors in the general ledger during the year they did not correct these errors in the general ledger, which was used to provide support for the SEFA. Therefore, we deem this to only be a significant deficiency in internal control over the preparation of the support of the SEFA, since this was isolated to the current year and a software upgrade. It should be noted that the total expenditures actually reported by Federal grant on the SEFA were accurate.

Condition: During our audit of the Schedule of Expenditures of Federal Awards (SEFA) provided by management, we noted that portions of the supporting documentation provided for the SEFA did not appear to be accurate. Upon further investigation we learned that this support was pulled directly from the general ledger’s grant coding, which had errors that management had noted during the year as a result of an accounting software change, but never corrected in the general ledger, even though they properly reported the correct allowable expenditures by grant in their Federal grant funding draw requests. Therefore, the supporting documentation related to the SEFA which was provided for the audit had to be corrected to accurately reflect the total allowable expenditures per each Federal grant. Even though management identified the coding errors in the general ledger during the year they did not correct these errors in the general ledger, which was used to provide support for the SEFA. Therefore, we deem this to only be a significant deficiency in internal control over the preparation of the support of the SEFA, since this was isolated to the current year and a software upgrade. It should be noted that the total expenditures actually reported by Federal grant on the SEFA were accurate.

Condition: During our audit of the Schedule of Expenditures of Federal Awards (SEFA) provided by management, we noted that portions of the supporting documentation provided for the SEFA did not appear to be accurate. Upon further investigation we learned that this support was pulled directly from the general ledger’s grant coding, which had errors that management had noted during the year as a result of an accounting software change, but never corrected in the general ledger, even though they properly reported the correct allowable expenditures by grant in their Federal grant funding draw requests. Therefore, the supporting documentation related to the SEFA which was provided for the audit had to be corrected to accurately reflect the total allowable expenditures per each Federal grant. Even though management identified the coding errors in the general ledger during the year they did not correct these errors in the general ledger, which was used to provide support for the SEFA. Therefore, we deem this to only be a significant deficiency in internal control over the preparation of the support of the SEFA, since this was isolated to the current year and a software upgrade. It should be noted that the total expenditures actually reported by Federal grant on the SEFA were accurate.

Condition: During our audit of the Schedule of Expenditures of Federal Awards (SEFA) provided by management, we noted that portions of the supporting documentation provided for the SEFA did not appear to be accurate. Upon further investigation we learned that this support was pulled directly from the general ledger’s grant coding, which had errors that management had noted during the year as a result of an accounting software change, but never corrected in the general ledger, even though they properly reported the correct allowable expenditures by grant in their Federal grant funding draw requests. Therefore, the supporting documentation related to the SEFA which was provided for the audit had to be corrected to accurately reflect the total allowable expenditures per each Federal grant. Even though management identified the coding errors in the general ledger during the year they did not correct these errors in the general ledger, which was used to provide support for the SEFA. Therefore, we deem this to only be a significant deficiency in internal control over the preparation of the support of the SEFA, since this was isolated to the current year and a software upgrade. It should be noted that the total expenditures actually reported by Federal grant on the SEFA were accurate.

Condition: During our audit of the Schedule of Expenditures of Federal Awards (SEFA) provided by management, we noted that portions of the supporting documentation provided for the SEFA did not appear to be accurate. Upon further investigation we learned that this support was pulled directly from the general ledger’s grant coding, which had errors that management had noted during the year as a result of an accounting software change, but never corrected in the general ledger, even though they properly reported the correct allowable expenditures by grant in their Federal grant funding draw requests. Therefore, the supporting documentation related to the SEFA which was provided for the audit had to be corrected to accurately reflect the total allowable expenditures per each Federal grant. Even though management identified the coding errors in the general ledger during the year they did not correct these errors in the general ledger, which was used to provide support for the SEFA. Therefore, we deem this to only be a significant deficiency in internal control over the preparation of the support of the SEFA, since this was isolated to the current year and a software upgrade. It should be noted that the total expenditures actually reported by Federal grant on the SEFA were accurate.