Audit 308846

Monitoring of Grant Expenditures Criteria or Specific Requirement: An organizations internal control processes should provide for the accurate reporting of grant expenditures and timely identification of any unallowable costs that could be charged to grants in error. Condition: Subsequent to December 31, 2023, management identified $134,837 of costs that were charged to federal grants in error for the year ended December 31, 2023. After the error was identified, the Organization consulted the respective grant funding sources and came to agreement with substantially all of the funding sources to substitute the unallowable costs with other allowable costs either from 2023 or 2024. No costs are questioned since the questioned costs were removed prior to issuance of the consolidated financial statements. Questioned Costs: No costs were questioned since substantially all unallowable costs were removed from federal grant expenditures. Context: In planning and performing our audit procedures, we obtained an understanding of the design and implementation of internal controls for significant audit risk and performed audit procedures assessing the effectiveness of internal controls. Additionally, we performed substantive audit procedures to obtain audit evidence verifying the completeness, validity, and accuracy of the financial records. Effect: A significant deficiency in internal control over financial reporting exist due to untimely identification of certain unallowable costs for some select grants. Cause: The Organization's procedures did not identify the unallowable grant costs at the point of expenditure and the subsequent detective controls were not timely. Repeat: No Auditor's Recommendations: Organization management should ensure policies are consistently followed for unallowable grant costs for every grant award so that they are identified at the point of initial grant billing. View of Responsible Officials: Upon Management detecting that select grants were charged a specific cost, immediate action was taken to identify the scope of the matter and remedy the matter with the effected granting agencies. The granting agencies understood the situation and supported our immediate response solutions.

Monitoring of Grant Expenditures Criteria or Specific Requirement: An organizations internal control processes should provide for the accurate reporting of grant expenditures and timely identification of any unallowable costs that could be charged to grants in error. Condition: Subsequent to December 31, 2023, management identified $134,837 of costs that were charged to federal grants in error for the year ended December 31, 2023. After the error was identified, the Organization consulted the respective grant funding sources and came to agreement with substantially all of the funding sources to substitute the unallowable costs with other allowable costs either from 2023 or 2024. No costs are questioned since the questioned costs were removed prior to issuance of the consolidated financial statements. Questioned Costs: No costs were questioned since substantially all unallowable costs were removed from federal grant expenditures. Context: In planning and performing our audit procedures, we obtained an understanding of the design and implementation of internal controls for significant audit risk and performed audit procedures assessing the effectiveness of internal controls. Additionally, we performed substantive audit procedures to obtain audit evidence verifying the completeness, validity, and accuracy of the financial records. Effect: A significant deficiency in internal control over financial reporting exist due to untimely identification of certain unallowable costs for some select grants. Cause: The Organization's procedures did not identify the unallowable grant costs at the point of expenditure and the subsequent detective controls were not timely. Repeat: No Auditor's Recommendations: Organization management should ensure policies are consistently followed for unallowable grant costs for every grant award so that they are identified at the point of initial grant billing. View of Responsible Officials: Upon Management detecting that select grants were charged a specific cost, immediate action was taken to identify the scope of the matter and remedy the matter with the effected granting agencies. The granting agencies understood the situation and supported our immediate response solutions.

Monitoring of Grant Expenditures Criteria or Specific Requirement: An organizations internal control processes should provide for the accurate reporting of grant expenditures and timely identification of any unallowable costs that could be charged to grants in error. Condition: Subsequent to December 31, 2023, management identified $134,837 of costs that were charged to federal grants in error for the year ended December 31, 2023. After the error was identified, the Organization consulted the respective grant funding sources and came to agreement with substantially all of the funding sources to substitute the unallowable costs with other allowable costs either from 2023 or 2024. No costs are questioned since the questioned costs were removed prior to issuance of the consolidated financial statements. Questioned Costs: No costs were questioned since substantially all unallowable costs were removed from federal grant expenditures. Context: In planning and performing our audit procedures, we obtained an understanding of the design and implementation of internal controls for significant audit risk and performed audit procedures assessing the effectiveness of internal controls. Additionally, we performed substantive audit procedures to obtain audit evidence verifying the completeness, validity, and accuracy of the financial records. Effect: A significant deficiency in internal control over financial reporting exist due to untimely identification of certain unallowable costs for some select grants. Cause: The Organization's procedures did not identify the unallowable grant costs at the point of expenditure and the subsequent detective controls were not timely. Repeat: No Auditor's Recommendations: Organization management should ensure policies are consistently followed for unallowable grant costs for every grant award so that they are identified at the point of initial grant billing. View of Responsible Officials: Upon Management detecting that select grants were charged a specific cost, immediate action was taken to identify the scope of the matter and remedy the matter with the effected granting agencies. The granting agencies understood the situation and supported our immediate response solutions.

Monitoring of Grant Expenditures Criteria or Specific Requirement: An organizations internal control processes should provide for the accurate reporting of grant expenditures and timely identification of any unallowable costs that could be charged to grants in error. Condition: Subsequent to December 31, 2023, management identified $134,837 of costs that were charged to federal grants in error for the year ended December 31, 2023. After the error was identified, the Organization consulted the respective grant funding sources and came to agreement with substantially all of the funding sources to substitute the unallowable costs with other allowable costs either from 2023 or 2024. No costs are questioned since the questioned costs were removed prior to issuance of the consolidated financial statements. Questioned Costs: No costs were questioned since substantially all unallowable costs were removed from federal grant expenditures. Context: In planning and performing our audit procedures, we obtained an understanding of the design and implementation of internal controls for significant audit risk and performed audit procedures assessing the effectiveness of internal controls. Additionally, we performed substantive audit procedures to obtain audit evidence verifying the completeness, validity, and accuracy of the financial records. Effect: A significant deficiency in internal control over financial reporting exist due to untimely identification of certain unallowable costs for some select grants. Cause: The Organization's procedures did not identify the unallowable grant costs at the point of expenditure and the subsequent detective controls were not timely. Repeat: No Auditor's Recommendations: Organization management should ensure policies are consistently followed for unallowable grant costs for every grant award so that they are identified at the point of initial grant billing. View of Responsible Officials: Upon Management detecting that select grants were charged a specific cost, immediate action was taken to identify the scope of the matter and remedy the matter with the effected granting agencies. The granting agencies understood the situation and supported our immediate response solutions.