Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: The Organization’s internal control system should be properly designed to ensure that allowable costs charged to grants are receiving the appropriate level of oversight and review.
Condition: A significant deficiency of internal control over compliance was identified related to general expense transactions. Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management. This finding is in relation to testing over compliance requirements A (activities allowed or unallowed) and B (allowable costs/cost principles). No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses allocated to specific grants are receiving the proper documentation of approvals from management.
Effect: Out of a sample of 120 general expense transactions tested, 25 expenses (21%) did not have the required approvals from management.
Recommendation: We recommend management implement a process to ensure that expenses allocated to specific grants receive the required approvals from management.
Views of Responsible Officials and Corrective Action Plan: Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.
Criteria: A fundamental element of internal control is to maintain a system of controls over the recording of revenue and expenditures in accordance with US GAAP, which includes evaluating invoices received subsequent to year end to determine which fiscal year those transactions should be recognized.
Cause: The Organization has not implemented procedures, to the degree necessary, to ensure that expenses are entered into the accounting system within the correct accounting period.
Effect: Management identified several transactions that were not entered or approved in Sage Intacct at the time of our audit procedures and an adjustment was subsequently recorded by management to correct the understatement of expenses. It was also noted that one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing.
Recommendation: We recommend the Organization implement deadlines for program managers to enter invoices in a timely manner within the correct accounting periods so that expenditures can be captured on grant reports submitted for reimbursement as well as approved and expensed within the proper period.
Views of Responsible Officials and Corrective Action Plan: Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days.
Condition: A significant deficiency of internal control over compliance was identified related to unrecorded grant expenditures due to the transactions not being entered by the program manager in timely manner or in the correct accounting period. We also noted one invoice was entered as a 2024 expense but was identified as a 2023 expenditure during our testing. This finding is in relation to testing over control requirements. No questioned costs were discovered as a result of this testing and statistical sampling was not utilized when determining the sample selections.