Audit 319477

Condition: During our audit procedures, we noted management did not implement internal controls over the authorization of expenditures charged to the federal major program under audit. Additionally, it was noted documentation was unavailable to support expenditures charged to the federal program being tested. Criteria: As defined in the Code of Federal Regulations the Organization must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulation, and the terms and conditions of the Federal award per §200.303. These requirements detail all the information that must be included in the Organization’s internal controls. It is also defined in the Code of Federal Regulations the Organization must have adequate documentation to support cost charged to the Federal award per § 200.400. Cause: Controls to review cash disbursements incurred have not been developed and implemented on a consistent basis by the Organization’s management. Adequate documentation has not been stored to support expenditures charged to federal awards. Effect: The absence of controls over authorization and approval incurred leads to an increased risk of errors and noncompliance of the Organization’s financial statements and compliance with federal regulations. The absence of adequate documentation for expenditures charged to federal awards prevents the determination if the expenditures are allowable, necessary, and reasonable for the federal program. Recommendation: We recommend the Organization document the authorization of expenditures charged to federal awards and ensure documentation is available to support such expenditures. Views of Responsible Officials: Management agrees with the finding.

Condition: During our audit procedures, we noted management did not implement internal controls over the authorization of expenditures charged to the federal major program under audit. Additionally, it was noted documentation was unavailable to support expenditures charged to the federal program being tested. Criteria: As defined in the Code of Federal Regulations the Organization must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulation, and the terms and conditions of the Federal award per §200.303. These requirements detail all the information that must be included in the Organization’s internal controls. It is also defined in the Code of Federal Regulations the Organization must have adequate documentation to support cost charged to the Federal award per § 200.400. Cause: Controls to review cash disbursements incurred have not been developed and implemented on a consistent basis by the Organization’s management. Adequate documentation has not been stored to support expenditures charged to federal awards. Effect: The absence of controls over authorization and approval incurred leads to an increased risk of errors and noncompliance of the Organization’s financial statements and compliance with federal regulations. The absence of adequate documentation for expenditures charged to federal awards prevents the determination if the expenditures are allowable, necessary, and reasonable for the federal program. Recommendation: We recommend the Organization document the authorization of expenditures charged to federal awards and ensure documentation is available to support such expenditures. Views of Responsible Officials: Management agrees with the finding.

Condition: During our audit procedures, we noted management did not implement internal controls over the authorization of expenditures charged to the federal major program under audit. Additionally, it was noted documentation was unavailable to support expenditures charged to the federal program being tested. Criteria: As defined in the Code of Federal Regulations the Organization must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulation, and the terms and conditions of the Federal award per §200.303. These requirements detail all the information that must be included in the Organization’s internal controls. It is also defined in the Code of Federal Regulations the Organization must have adequate documentation to support cost charged to the Federal award per § 200.400. Cause: Controls to review cash disbursements incurred have not been developed and implemented on a consistent basis by the Organization’s management. Adequate documentation has not been stored to support expenditures charged to federal awards. Effect: The absence of controls over authorization and approval incurred leads to an increased risk of errors and noncompliance of the Organization’s financial statements and compliance with federal regulations. The absence of adequate documentation for expenditures charged to federal awards prevents the determination if the expenditures are allowable, necessary, and reasonable for the federal program. Recommendation: We recommend the Organization document the authorization of expenditures charged to federal awards and ensure documentation is available to support such expenditures. Views of Responsible Officials: Management agrees with the finding.

Condition: During our audit procedures, we noted management did not implement internal controls over the authorization of expenditures charged to the federal major program under audit. Additionally, it was noted documentation was unavailable to support expenditures charged to the federal program being tested. Criteria: As defined in the Code of Federal Regulations the Organization must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulation, and the terms and conditions of the Federal award per §200.303. These requirements detail all the information that must be included in the Organization’s internal controls. It is also defined in the Code of Federal Regulations the Organization must have adequate documentation to support cost charged to the Federal award per § 200.400. Cause: Controls to review cash disbursements incurred have not been developed and implemented on a consistent basis by the Organization’s management. Adequate documentation has not been stored to support expenditures charged to federal awards. Effect: The absence of controls over authorization and approval incurred leads to an increased risk of errors and noncompliance of the Organization’s financial statements and compliance with federal regulations. The absence of adequate documentation for expenditures charged to federal awards prevents the determination if the expenditures are allowable, necessary, and reasonable for the federal program. Recommendation: We recommend the Organization document the authorization of expenditures charged to federal awards and ensure documentation is available to support such expenditures. Views of Responsible Officials: Management agrees with the finding.

Condition: During our audit procedures, we noted management did not implement internal controls over the authorization of expenditures charged to the federal major program under audit. Additionally, it was noted documentation was unavailable to support expenditures charged to the federal program being tested. Criteria: As defined in the Code of Federal Regulations the Organization must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulation, and the terms and conditions of the Federal award per §200.303. These requirements detail all the information that must be included in the Organization’s internal controls. It is also defined in the Code of Federal Regulations the Organization must have adequate documentation to support cost charged to the Federal award per § 200.400. Cause: Controls to review cash disbursements incurred have not been developed and implemented on a consistent basis by the Organization’s management. Adequate documentation has not been stored to support expenditures charged to federal awards. Effect: The absence of controls over authorization and approval incurred leads to an increased risk of errors and noncompliance of the Organization’s financial statements and compliance with federal regulations. The absence of adequate documentation for expenditures charged to federal awards prevents the determination if the expenditures are allowable, necessary, and reasonable for the federal program. Recommendation: We recommend the Organization document the authorization of expenditures charged to federal awards and ensure documentation is available to support such expenditures. Views of Responsible Officials: Management agrees with the finding.

Condition: During our audit procedures, we noted management did not implement internal controls over the authorization of expenditures charged to the federal major program under audit. Additionally, it was noted documentation was unavailable to support expenditures charged to the federal program being tested. Criteria: As defined in the Code of Federal Regulations the Organization must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulation, and the terms and conditions of the Federal award per §200.303. These requirements detail all the information that must be included in the Organization’s internal controls. It is also defined in the Code of Federal Regulations the Organization must have adequate documentation to support cost charged to the Federal award per § 200.400. Cause: Controls to review cash disbursements incurred have not been developed and implemented on a consistent basis by the Organization’s management. Adequate documentation has not been stored to support expenditures charged to federal awards. Effect: The absence of controls over authorization and approval incurred leads to an increased risk of errors and noncompliance of the Organization’s financial statements and compliance with federal regulations. The absence of adequate documentation for expenditures charged to federal awards prevents the determination if the expenditures are allowable, necessary, and reasonable for the federal program. Recommendation: We recommend the Organization document the authorization of expenditures charged to federal awards and ensure documentation is available to support such expenditures. Views of Responsible Officials: Management agrees with the finding.