Audit 309901

Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management’s grant tracking of expenditures for the federal awards was not clearly classified during the year. Cause: Due to continued staff turnover, sufficient training for preparing grant tracking spreadsheets is still necessary for new staff and only the federal awards received during the year were maintained and cleared defined. It is unknown as to what the actual expenditures for each program were for the year and it is assumed that all federal awards received were expensed. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: Yes Recommendation: We recommend the Organization provide training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software. A tracking of the federal expenditures need to be kept and classified to proper federal program. Views of Responsible Officials: Management agrees with the finding and will provide training and implement procedures to ensure the grant tracking spreadsheets are reviewed appropriately.

Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management’s grant tracking of expenditures for the federal awards was not clearly classified during the year. Cause: Due to continued staff turnover, sufficient training for preparing grant tracking spreadsheets is still necessary for new staff and only the federal awards received during the year were maintained and cleared defined. It is unknown as to what the actual expenditures for each program were for the year and it is assumed that all federal awards received were expensed. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: Yes Recommendation: We recommend the Organization provide training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software. A tracking of the federal expenditures need to be kept and classified to proper federal program. Views of Responsible Officials: Management agrees with the finding and will provide training and implement procedures to ensure the grant tracking spreadsheets are reviewed appropriately.

Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management’s grant tracking of expenditures for the federal awards was not clearly classified during the year. Cause: Due to continued staff turnover, sufficient training for preparing grant tracking spreadsheets is still necessary for new staff and only the federal awards received during the year were maintained and cleared defined. It is unknown as to what the actual expenditures for each program were for the year and it is assumed that all federal awards received were expensed. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: Yes Recommendation: We recommend the Organization provide training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software. A tracking of the federal expenditures need to be kept and classified to proper federal program. Views of Responsible Officials: Management agrees with the finding and will provide training and implement procedures to ensure the grant tracking spreadsheets are reviewed appropriately.

Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management’s grant tracking of expenditures for the federal awards was not clearly classified during the year. Cause: Due to continued staff turnover, sufficient training for preparing grant tracking spreadsheets is still necessary for new staff and only the federal awards received during the year were maintained and cleared defined. It is unknown as to what the actual expenditures for each program were for the year and it is assumed that all federal awards received were expensed. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: Yes Recommendation: We recommend the Organization provide training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software. A tracking of the federal expenditures need to be kept and classified to proper federal program. Views of Responsible Officials: Management agrees with the finding and will provide training and implement procedures to ensure the grant tracking spreadsheets are reviewed appropriately.

Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management’s grant tracking of expenditures for the federal awards was not clearly classified during the year. Cause: Due to continued staff turnover, sufficient training for preparing grant tracking spreadsheets is still necessary for new staff and only the federal awards received during the year were maintained and cleared defined. It is unknown as to what the actual expenditures for each program were for the year and it is assumed that all federal awards received were expensed. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: Yes Recommendation: We recommend the Organization provide training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software. A tracking of the federal expenditures need to be kept and classified to proper federal program. Views of Responsible Officials: Management agrees with the finding and will provide training and implement procedures to ensure the grant tracking spreadsheets are reviewed appropriately.

Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management’s grant tracking of expenditures for the federal awards was not clearly classified during the year. Cause: Due to continued staff turnover, sufficient training for preparing grant tracking spreadsheets is still necessary for new staff and only the federal awards received during the year were maintained and cleared defined. It is unknown as to what the actual expenditures for each program were for the year and it is assumed that all federal awards received were expensed. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: Yes Recommendation: We recommend the Organization provide training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software. A tracking of the federal expenditures need to be kept and classified to proper federal program. Views of Responsible Officials: Management agrees with the finding and will provide training and implement procedures to ensure the grant tracking spreadsheets are reviewed appropriately.

Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management’s grant tracking of expenditures for the federal awards was not clearly classified during the year. Cause: Due to continued staff turnover, sufficient training for preparing grant tracking spreadsheets is still necessary for new staff and only the federal awards received during the year were maintained and cleared defined. It is unknown as to what the actual expenditures for each program were for the year and it is assumed that all federal awards received were expensed. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: Yes Recommendation: We recommend the Organization provide training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software. A tracking of the federal expenditures need to be kept and classified to proper federal program. Views of Responsible Officials: Management agrees with the finding and will provide training and implement procedures to ensure the grant tracking spreadsheets are reviewed appropriately.

Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management’s grant tracking of expenditures for the federal awards was not clearly classified during the year. Cause: Due to continued staff turnover, sufficient training for preparing grant tracking spreadsheets is still necessary for new staff and only the federal awards received during the year were maintained and cleared defined. It is unknown as to what the actual expenditures for each program were for the year and it is assumed that all federal awards received were expensed. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: Yes Recommendation: We recommend the Organization provide training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software. A tracking of the federal expenditures need to be kept and classified to proper federal program. Views of Responsible Officials: Management agrees with the finding and will provide training and implement procedures to ensure the grant tracking spreadsheets are reviewed appropriately.