Audit 310912

FY End
2023-09-30
Total Expended
$2.03M
Findings
6
Programs
3
Organization: Amskills, Inc. (FL)
Year: 2023 Accepted: 2024-06-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
404129 2023-001 Significant Deficiency Yes P
404130 2023-001 Significant Deficiency Yes P
404131 2023-001 Significant Deficiency Yes P
980571 2023-001 Significant Deficiency Yes P
980572 2023-001 Significant Deficiency Yes P
980573 2023-001 Significant Deficiency Yes P

Contacts

Name Title Type
C7RBT5BLNNB1 Tom Mudano Auditee
7273011282 Nicole Davison Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Accounting Policies: The schedule is presented on the accrual basis of accounting in accordance with generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The auditee elected not to use the de minimis cost rate. This schedule is presented on the accrual basis of accounting in accordance with generally accepted accounting principles.
Title: Note 2 Accounting Policies: The schedule is presented on the accrual basis of accounting in accordance with generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The auditee elected not to use the de minimis cost rate. The Organization has elected not to use the 10% de minimis cost rate allowed by the Uniform Guidance.

Finding Details

During the current year audit testing procedures, certain revenue recognition and donation reconciliation issues were noted. These issues were not initially identified by the Organization’s accounting process and procedures, resulting in adjustments to accounts receivable and revenue. We recommend that management follow the internal controls established in its Accounting Policies and Procedures handbook, and consider implementing additional control procedures, including, but not limited to, the following annual and monthly review procedures. Annual Procedures: • We recommend that management implement additional cutoff review procedures at the end of each reporting period to ensure revenue, billings, and expenses are recorded in the proper period. Monthly Procedures: • We recommend that management implement additional cutoff review procedures at the end of each month to ensure revenue, billings, and expenses are recorded in the proper period.
During the current year audit testing procedures, certain revenue recognition and donation reconciliation issues were noted. These issues were not initially identified by the Organization’s accounting process and procedures, resulting in adjustments to accounts receivable and revenue. We recommend that management follow the internal controls established in its Accounting Policies and Procedures handbook, and consider implementing additional control procedures, including, but not limited to, the following annual and monthly review procedures. Annual Procedures: • We recommend that management implement additional cutoff review procedures at the end of each reporting period to ensure revenue, billings, and expenses are recorded in the proper period. Monthly Procedures: • We recommend that management implement additional cutoff review procedures at the end of each month to ensure revenue, billings, and expenses are recorded in the proper period.
During the current year audit testing procedures, certain revenue recognition and donation reconciliation issues were noted. These issues were not initially identified by the Organization’s accounting process and procedures, resulting in adjustments to accounts receivable and revenue. We recommend that management follow the internal controls established in its Accounting Policies and Procedures handbook, and consider implementing additional control procedures, including, but not limited to, the following annual and monthly review procedures. Annual Procedures: • We recommend that management implement additional cutoff review procedures at the end of each reporting period to ensure revenue, billings, and expenses are recorded in the proper period. Monthly Procedures: • We recommend that management implement additional cutoff review procedures at the end of each month to ensure revenue, billings, and expenses are recorded in the proper period.
During the current year audit testing procedures, certain revenue recognition and donation reconciliation issues were noted. These issues were not initially identified by the Organization’s accounting process and procedures, resulting in adjustments to accounts receivable and revenue. We recommend that management follow the internal controls established in its Accounting Policies and Procedures handbook, and consider implementing additional control procedures, including, but not limited to, the following annual and monthly review procedures. Annual Procedures: • We recommend that management implement additional cutoff review procedures at the end of each reporting period to ensure revenue, billings, and expenses are recorded in the proper period. Monthly Procedures: • We recommend that management implement additional cutoff review procedures at the end of each month to ensure revenue, billings, and expenses are recorded in the proper period.
During the current year audit testing procedures, certain revenue recognition and donation reconciliation issues were noted. These issues were not initially identified by the Organization’s accounting process and procedures, resulting in adjustments to accounts receivable and revenue. We recommend that management follow the internal controls established in its Accounting Policies and Procedures handbook, and consider implementing additional control procedures, including, but not limited to, the following annual and monthly review procedures. Annual Procedures: • We recommend that management implement additional cutoff review procedures at the end of each reporting period to ensure revenue, billings, and expenses are recorded in the proper period. Monthly Procedures: • We recommend that management implement additional cutoff review procedures at the end of each month to ensure revenue, billings, and expenses are recorded in the proper period.
During the current year audit testing procedures, certain revenue recognition and donation reconciliation issues were noted. These issues were not initially identified by the Organization’s accounting process and procedures, resulting in adjustments to accounts receivable and revenue. We recommend that management follow the internal controls established in its Accounting Policies and Procedures handbook, and consider implementing additional control procedures, including, but not limited to, the following annual and monthly review procedures. Annual Procedures: • We recommend that management implement additional cutoff review procedures at the end of each reporting period to ensure revenue, billings, and expenses are recorded in the proper period. Monthly Procedures: • We recommend that management implement additional cutoff review procedures at the end of each month to ensure revenue, billings, and expenses are recorded in the proper period.