FAC Explorer

Audit 320704

FY End
2023-12-31
Total Expended
$859,479
Findings
100
Programs
9
Organization: Santa Barbara Botanic Garden (CA)
Year: 2023 Accepted: 2024-09-24
Auditor: McGowan Guntermann

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498014 2023-007 Significant Deficiency - L
498015 2023-007 Significant Deficiency - L
498016 2023-007 Significant Deficiency - L
498017 2023-007 Significant Deficiency - L
498018 2023-007 Significant Deficiency - L
498019 2023-007 Significant Deficiency - L
498020 2023-007 Significant Deficiency - L
498021 2023-007 Significant Deficiency - L
498022 2023-007 Significant Deficiency - L
498023 2023-007 Significant Deficiency - L
498024 2023-007 Significant Deficiency - L
498025 2023-007 Significant Deficiency - L
498026 2023-007 Significant Deficiency - L
498027 2023-007 Significant Deficiency - L
498028 2023-007 Significant Deficiency - L
498029 2023-007 Significant Deficiency - L
498030 2023-007 Significant Deficiency - L
498031 2023-007 Significant Deficiency - L
498032 2023-007 Significant Deficiency - L
498033 2023-007 Significant Deficiency - L
498034 2023-007 Significant Deficiency - L
498035 2023-007 Significant Deficiency - L
498036 2023-007 Significant Deficiency - L
498037 2023-007 Significant Deficiency - L
498038 2023-007 Significant Deficiency - L
498039 2023-006 Significant Deficiency - C
498040 2023-006 Significant Deficiency - C
498041 2023-005 Significant Deficiency - M
498042 2023-004 Significant Deficiency - I
498043 2023-004 Significant Deficiency - I
498044 2023-004 Significant Deficiency - I
498045 2023-004 Significant Deficiency - I
498046 2023-004 Significant Deficiency - I
498047 2023-004 Significant Deficiency - I
498048 2023-004 Significant Deficiency - I
498049 2023-004 Significant Deficiency - I
498050 2023-004 Significant Deficiency - I
498051 2023-004 Significant Deficiency - I
498052 2023-003 Significant Deficiency - H
498053 2023-003 Significant Deficiency - H
498054 2023-002 Significant Deficiency - AB
498055 2023-002 Significant Deficiency - AB
498056 2023-002 Significant Deficiency - AB
498057 2023-002 Significant Deficiency - AB
498058 2023-002 Significant Deficiency - AB
498059 2023-002 Significant Deficiency - AB
498060 2023-002 Significant Deficiency - AB
498061 2023-002 Significant Deficiency - AB
498062 2023-002 Significant Deficiency - AB
498063 2023-002 Significant Deficiency - AB
1074456 2023-007 Significant Deficiency - L
1074457 2023-007 Significant Deficiency - L
1074458 2023-007 Significant Deficiency - L
1074459 2023-007 Significant Deficiency - L
1074460 2023-007 Significant Deficiency - L
1074461 2023-007 Significant Deficiency - L
1074462 2023-007 Significant Deficiency - L
1074463 2023-007 Significant Deficiency - L
1074464 2023-007 Significant Deficiency - L
1074465 2023-007 Significant Deficiency - L
1074466 2023-007 Significant Deficiency - L
1074467 2023-007 Significant Deficiency - L
1074468 2023-007 Significant Deficiency - L
1074469 2023-007 Significant Deficiency - L
1074470 2023-007 Significant Deficiency - L
1074471 2023-007 Significant Deficiency - L
1074472 2023-007 Significant Deficiency - L
1074473 2023-007 Significant Deficiency - L
1074474 2023-007 Significant Deficiency - L
1074475 2023-007 Significant Deficiency - L
1074476 2023-007 Significant Deficiency - L
1074477 2023-007 Significant Deficiency - L
1074478 2023-007 Significant Deficiency - L
1074479 2023-007 Significant Deficiency - L
1074480 2023-007 Significant Deficiency - L
1074481 2023-006 Significant Deficiency - C
1074482 2023-006 Significant Deficiency - C
1074483 2023-005 Significant Deficiency - M
1074484 2023-004 Significant Deficiency - I
1074485 2023-004 Significant Deficiency - I
1074486 2023-004 Significant Deficiency - I
1074487 2023-004 Significant Deficiency - I
1074488 2023-004 Significant Deficiency - I
1074489 2023-004 Significant Deficiency - I
1074490 2023-004 Significant Deficiency - I
1074491 2023-004 Significant Deficiency - I
1074492 2023-004 Significant Deficiency - I
1074493 2023-004 Significant Deficiency - I
1074494 2023-003 Significant Deficiency - H
1074495 2023-003 Significant Deficiency - H
1074496 2023-002 Significant Deficiency - AB
1074497 2023-002 Significant Deficiency - AB
1074498 2023-002 Significant Deficiency - AB
1074499 2023-002 Significant Deficiency - AB
1074500 2023-002 Significant Deficiency - AB
1074501 2023-002 Significant Deficiency - AB
1074502 2023-002 Significant Deficiency - AB
1074503 2023-002 Significant Deficiency - AB
1074504 2023-002 Significant Deficiency - AB
1074505 2023-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
10.683 National Fish and Wildlife Foundation $103,779 - 1
45.301 Museums for America $75,902 - 1
15.245 Plant Conservation and Restoration Management $65,816 Yes 4
15.657 Endangered Species Recovery Implementation $48,515 - 1
15.615 Cooperative Endangered Species Conservation Fund $21,152 - 1
12.300 Basic and Applied Scientific Research $14,908 Yes 5
15.678 Cooperative Ecosystem Studies Units $11,311 - 1
15.664 Fish and Wildlife Coordination and Assistance $3,127 - 1
15.944 Natural Resource Stewardship $1,928 - 1

Contacts

Name Title Type
J2AWEAL3NGJ9 Diane Wondolowski Auditee
8056824726 Chrisley N. Reed Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance*, wherein certain types of expenditures are not allowed or are limited as a reimbursement. The Garden has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. *Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122 Cost Principles for Non Profit Organizations, or the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-006
Criteria Part 2, CFR 200, 200.303 states “The non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition While performing tests of the Garden’s internal controls over compliance, specifically related to cash management, we noted that although the Garden operated on a reimbursement basis, supporting schedules provided did not reconcile to amounts drawn on Federal awards during the year. Two instances were noted where the Garden drawing for more on the award than had been incurred, as evidenced by the general ledger. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including properly documenting expenditures included in reimbursements and/or draws from Federal awards.
Finding 2023-006
Criteria Part 2, CFR 200, 200.303 states “The non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition While performing tests of the Garden’s internal controls over compliance, specifically related to cash management, we noted that although the Garden operated on a reimbursement basis, supporting schedules provided did not reconcile to amounts drawn on Federal awards during the year. Two instances were noted where the Garden drawing for more on the award than had been incurred, as evidenced by the general ledger. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including properly documenting expenditures included in reimbursements and/or draws from Federal awards.
Finding 2023-005
Criteria Section 200.303 notes “The non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had contracted with a subrecipient related to the above award. However, the Garden was unable to provide any documentation to support monitoring of the subrecipient, or that the entity was in fact a subrecipient, as opposed to a subcontractor. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a subrecipient monitoring policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-003
Criteria As noted throughout the Uniform Guidance, including Part 2, CFR Part 200.403 notes “Cost must be incurred during the approved budget period.” Condition While performing tests of the Garden’s internal controls over compliance, we noted multiple transactions had occurred after the respective period of performance for the Federal Award had expired. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to track the period of performance for each Federal Award, and ensure costs are only charged to programs during the proper period.
Finding 2023-003
Criteria As noted throughout the Uniform Guidance, including Part 2, CFR Part 200.403 notes “Cost must be incurred during the approved budget period.” Condition While performing tests of the Garden’s internal controls over compliance, we noted multiple transactions had occurred after the respective period of performance for the Federal Award had expired. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to track the period of performance for each Federal Award, and ensure costs are only charged to programs during the proper period.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-007
Criteria Part 2, CFR 200, 200.510 states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Section 200.502 notes “The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” Condition Incorrect expenditure amounts were reported as expenditures for multiple Federal awards. Incorrect, or inconsistent Assistance Listing numbers were used for Federal awards, which conflicted with the Assistance Listing numbers used to report on the Federal awards, or on grant agreements. Additionally, subrecipients were included in the client’s Schedule of Expenditures of Federal awards which were later determined to be contractors. The schedule presented as part of the audit has been revised by management to address errors noted during the audit. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to allow proper presentation of the Schedule of Expenditures of Federal Awards in accordance with Generally Accepted Accounting Principles.
Finding 2023-006
Criteria Part 2, CFR 200, 200.303 states “The non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition While performing tests of the Garden’s internal controls over compliance, specifically related to cash management, we noted that although the Garden operated on a reimbursement basis, supporting schedules provided did not reconcile to amounts drawn on Federal awards during the year. Two instances were noted where the Garden drawing for more on the award than had been incurred, as evidenced by the general ledger. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including properly documenting expenditures included in reimbursements and/or draws from Federal awards.
Finding 2023-006
Criteria Part 2, CFR 200, 200.303 states “The non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition While performing tests of the Garden’s internal controls over compliance, specifically related to cash management, we noted that although the Garden operated on a reimbursement basis, supporting schedules provided did not reconcile to amounts drawn on Federal awards during the year. Two instances were noted where the Garden drawing for more on the award than had been incurred, as evidenced by the general ledger. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including properly documenting expenditures included in reimbursements and/or draws from Federal awards.
Finding 2023-005
Criteria Section 200.303 notes “The non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had contracted with a subrecipient related to the above award. However, the Garden was unable to provide any documentation to support monitoring of the subrecipient, or that the entity was in fact a subrecipient, as opposed to a subcontractor. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a subrecipient monitoring policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-004
Criteria Part 2, CFR 200, 200.318 states “The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity’s documented procurement procedures must conform to the procurement standards identified in 200.317 through 200.327.” Condition While performing tests of the Garden’s internal controls over compliance, we noted the Garden had no procurement policy. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures including implementing and following a procurement policy in line with the Uniform Guidance.
Finding 2023-003
Criteria As noted throughout the Uniform Guidance, including Part 2, CFR Part 200.403 notes “Cost must be incurred during the approved budget period.” Condition While performing tests of the Garden’s internal controls over compliance, we noted multiple transactions had occurred after the respective period of performance for the Federal Award had expired. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to track the period of performance for each Federal Award, and ensure costs are only charged to programs during the proper period.
Finding 2023-003
Criteria As noted throughout the Uniform Guidance, including Part 2, CFR Part 200.403 notes “Cost must be incurred during the approved budget period.” Condition While performing tests of the Garden’s internal controls over compliance, we noted multiple transactions had occurred after the respective period of performance for the Federal Award had expired. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to track the period of performance for each Federal Award, and ensure costs are only charged to programs during the proper period.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.
Finding 2023-002
Criteria Part 2, CFR Part 200.430 notes “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed”. The document continues to state that documentation must “Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition While performing tests of the Garden’s internal controls over payroll transactions, we noted the Garden had incorrectly allocated time of 8 of the 40 selections. Cause of Condition The Garden has not implemented proper internal control policies to adhere to the requirements of the Uniform Guidance. Effect of Condition Noncompliance may impact future funding from Federal awards. Recommendation We recommend the Garden implement proper internal control procedures to document hours worked, by employee, by grant; and maintain the documentation to support charges allocated to each Federal award.