Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-001: Financial Reporting – Material Weakness
Criteria
An accounting system and effective internal control environment should support the preparation of the
financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and
grant reports in accordance with Federal and State compliance requirements, including a robust
financial close process at year end.
Condition
In fiscal year 2023, the Organization’s accounting processes and internal controls over financial
reporting were not functioning timely to support generating complete and accurate financial
information. The books and records were not closed and finalized timely. Numerous adjustments to the
trial balances were made, necessitating revisions to account reconciliations, and grant schedules.
Cause
The Organization experienced staffing shortages and related difficulties during the fiscal year.
Effect
The books and records were not closed and finalized until many months after year end.
Context
The Organization’s accounting processes and internal controls over financial reporting were not
functioning properly.
Recommendation
We recommend that the Organization maintain an adequate level of appropriately trained and
experienced personnel. This will help ensure that the accounting processes and internal controls over
financial reporting will function properly, and that the financial close process will be complete,
accurate, and timely.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
III. Federal Awards Findings and Questioned Costs:
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under
Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs
applicable to federal awards. These principles include the requirement that cost allocation
methodologies be reasonable and documented and that all expenses charged to federal awards are
appropriately supported. The cost allocations should be reviewed and updated for changes to
operations.
Condition
The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”).
Operating expenditures reported on submitted grant reports did not consistently reconcile directly back
to the underlying accounting records.
Cause
The Organization was unable to produce support for the allocation of costs to federal awards. The CAP
has not been updated regularly.
Effect
The basis for computing and allocating costs to federal awards according to the CAP is unsupported.
Questioned Costs
Unknown.
Context
The Organization is unable to document the basis for allocating costs to its federal awards.
Recommendation
We recommend that the Organization document its basis for allocating costs to federal awards, and that
the supporting documentation and related reconciliations be retained, in accordance with the Uniform
Guidance. The CAP should be reviewed periodically and updated for changes in operations as deemed
necessary, and approved by the Board of Directors.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan
Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles –
Material Weakness
Federal Program Name: All
Pass-through Entity: All
Federal Assistance Listing Number: All
Criteria
Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal
awards for salaries and wages be based on records that accurately reflect the work performed. These
records must support the distribution of the employee’s salary or wages among specific activities or
cost objectives.
Condition
The Organization was unable to produce records supporting the work performed or support the
distribution of wages.
Cause
The Organization’s charges to federal awards for salaries and wages are not supported by a system of
internal control which provides reasonable assurance that the charges are accurate, allowable, and
properly allocated, and that reasonably reflect the total activity for which the employee is compensated.
Effect
The basis for allocating costs to state awards is unsupported by documentation.
Questioned Costs
Unknown.
Context
There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged
to state awards.
Recommendation
We recommend that the Organization develop, implement and maintain a system of internal controls
to support the proper tracking and allocation of wages to state awards.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan