Audit 318474

Criteria: Management is responsible for reporting each action that equals or exceeds $30,000 in Federal funds for a subaward to a non-Federal entity or Federal agency, to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) per 2 CFR 170.200. Condition: During our audit, we noted that the Organization’s subaward agreements and modifications subject to reporting under the Federal Funding Accountability and Transparency Act were not submitted to the FSRS as required. Out of 8 subrecipients, 1 was tested and it was found to have not been reported to the FSRS. Statistical sampling was not used; however, sampling was determined using AICPA approved guidelines. Cause: The FFATA reporting required was not filed due to lack of internal controls to ensure reporting requirements are met. Context: There was significant turnover in key management roles that resulted in the reporting requirement being missed. Effect: The FFATA report was not filed in the FSRS system. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding from 2021. Recommendation: We recommend that internal controls be put in place to track and review reporting requirements to ensure supervision of report submissions. A calendar should be maintained of reporting requirements and related deadlines. Views of Responsible Officials and Corrective Action Plan (unaudited): See Corrective Action Plan.

a system of internal controls which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition: During our test of controls, we noted that out of 6 testing selections, 2 were missing approvals on timesheets. These were considered to be exceptions and the internal controls were assessed to be functioning to support only a moderate level of control risk over allowable costs and cost principles once considered with other tests of cash disbursements. Cause: Internal controls over review of timesheets were not sufficient and Management failed to review and note approvals prior to recording of payroll. Context: The approvals were missing for one employee’s timesheets multiple times throughout the year. The time charged to the grant agreed with the respective timesheets. Effect: The Organization is not following their internal control policies. There was no evidence of approval. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the Organization develop an internal review that includes signing off on timesheets to indicate approval that the timesheets accurately reflect the time worked, that it was an allowable activity, and that the payroll charges were allocated appropriately. Views of Responsible Officials and Corrective Action Plan (unaudited): See Corrective Action Plan.

Criteria: Management is responsible for reporting each action that equals or exceeds $30,000 in Federal funds for a subaward to a non-Federal entity or Federal agency, to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) per 2 CFR 170.200. Condition: During our audit, we noted that the Organization’s subaward agreements and modifications subject to reporting under the Federal Funding Accountability and Transparency Act were not submitted to the FSRS as required. Out of 8 subrecipients, 1 was tested and it was found to have not been reported to the FSRS. Statistical sampling was not used; however, sampling was determined using AICPA approved guidelines. Cause: The FFATA reporting required was not filed due to lack of internal controls to ensure reporting requirements are met. Context: There was significant turnover in key management roles that resulted in the reporting requirement being missed. Effect: The FFATA report was not filed in the FSRS system. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding from 2021. Recommendation: We recommend that internal controls be put in place to track and review reporting requirements to ensure supervision of report submissions. A calendar should be maintained of reporting requirements and related deadlines. Views of Responsible Officials and Corrective Action Plan (unaudited): See Corrective Action Plan.

a system of internal controls which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition: During our test of controls, we noted that out of 6 testing selections, 2 were missing approvals on timesheets. These were considered to be exceptions and the internal controls were assessed to be functioning to support only a moderate level of control risk over allowable costs and cost principles once considered with other tests of cash disbursements. Cause: Internal controls over review of timesheets were not sufficient and Management failed to review and note approvals prior to recording of payroll. Context: The approvals were missing for one employee’s timesheets multiple times throughout the year. The time charged to the grant agreed with the respective timesheets. Effect: The Organization is not following their internal control policies. There was no evidence of approval. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the Organization develop an internal review that includes signing off on timesheets to indicate approval that the timesheets accurately reflect the time worked, that it was an allowable activity, and that the payroll charges were allocated appropriately. Views of Responsible Officials and Corrective Action Plan (unaudited): See Corrective Action Plan.