Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.53 defines improper payments as: "improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment." Further, the grant award agreement for this major program specifies that "the awardee certifies the work to be performed under this Agreement does not duplicate any work to be charged against any other contract, subcontract, or other source" and "Awardee shall not claim reimbursement for that portion of its obligations that are paid by another source of revenue."
Condition: The Auditor requested reimbursement requests for assistance listings 21.023 and 14.231 to reconcile expenditures to the final Schedule of Expenditures of Federal Awards and the underlying accounting records. The Auditor noted 15 instances of duplicate expenditures included in the two reimbursement requests. The Auditor noted both programs allowed for the expenditure type and the 15 expenditures were duplicated in the request for assistance listing 21.023 after being included in a request under assistance listing 14.231. Both reimbursement requests were funded by the awarding agency.
Questioned costs: The total of duplicated expenditures was $8,263.61. Based on sampling and extrapolation techniques, the likely questioned costs are in excess of $25,000.
Cause: CAC staff did not record the expenditures in a manner that allowed the individual costs to be allocable to only one program. Management tasked with reviewing the reimbursement request prior to submission did not properly review the expenditures to ensure they were allocated to only one specific program.
Effect: CAC was not in compliance with the requirements of 2 CFR 200 Subpart E, 2 CFR 200.53 and the terms and conditions of the grant agreement.
Recommendation: CAC management should revisit/establish controls to prevent allowable expenditures being allocated to more than one program. CAC management should research the question costs in an effort to determine amounts that should be reimbursed to the programs in question.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and the terms and conditions of the federal awards.
Condition: CAC has a documented management services manual that states: "Post award procedures-after an award has been made to CAC, the following steps take place: verify the specifications of the grant or contract. The Management Services Department shall review the terms time periods, award amounts and expected expenditures with the award...All reporting requirements under the contract shall be summarized." Additionally, CAC does not have written entity wide or program specific procedures and internal controls for determining eligibility for federal award programs.
Cause: The Auditor requested a copy of the summarized reporting requirements, by each Major Program, with reporting identified as a direct and material compliance requirement. Reporting summaries were not prepared as indicated in the written control procedure and available upon request. The Auditor requested a copy of the entity wide and program specific internal controls over compliance for the determination of eligibility for each Major Program with eligibility identified as a direct and material compliance requirement. CAC was not able to provide documented controls for eligibility when requested.
Effect: Not having written policies or procedures detailing control activities supporting compliance with eligibility requirements or following activities prescribed for reporting, increases the risk for potential errors and indicates CAC's need to bolster and adequately document internal control.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized and entity wide or program specific procedures and internal controls for determining eligibility for federal award programs are in writing and easily accessible.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR section 200.53 defines improper payments as: "improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment." Further, the grant award agreement for this major program specifies that "the awardee certifies the work to be performed under this Agreement does not duplicate any work to be charged against any other contract, subcontract, or other source" and "Awardee shall not claim reimbursement for that portion of its obligations that are paid by another source of revenue."
Condition: The Auditor requested reimbursement requests for assistance listings 21.023 and 14.231 to reconcile expenditures to the final Schedule of Expenditures of Federal Awards and the underlying accounting records. The Auditor noted 15 instances of duplicate expenditures included in the two reimbursement requests. The Auditor noted both programs allowed for the expenditure type and the 15 expenditures were duplicated in the request for assistance listing 21.023 after being included in a request under assistance listing 14.231. Both reimbursement requests were funded by the awarding agency.
Questioned costs: The total of duplicated expenditures was $8,263.61. Based on sampling and extrapolation techniques, the likely questioned costs are in excess of $25,000.
Cause: CAC staff did not record the expenditures in a manner that allowed the individual costs to be allocable to only one program. Management tasked with reviewing the reimbursement request prior to submission did not properly review the expenditures to ensure they were allocated to only one specific program.
Effect: CAC was not in compliance with the requirements of 2 CFR 200 Subpart E, 2 CFR 200.53 and the terms and conditions of the grant agreement.
Recommendation: CAC management should revisit/establish controls to prevent allowable expenditures being allocated to more than one program. CAC management should research the question costs in an effort to determine amounts that should be reimbursed to the programs in question.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."
Criteria: 2 CFR 200.328 requires non-Federal entities to submit performance reports at an interval required by the Federal awarding agency or pass-through entity. Further, at a minimum Annual reports must be due 90 calendar days after the reporting period; quarterly or semiannual reports must be due 30 calendar days after the reporting period.
Condition: The Auditor requested support for reporting as required under various grant award agreements for assistance listing 14.218. The Auditor noted multiple instances in which required demographic information, monthly, quarterly, or cumulative annual reports were either not evidenced as being submitted or were not submitted timely.
Cause: CAC staff did not submit reporting as required by the grant award agreements. Management tasked with reviewing the grant award compliance requirements and ensuring reporting compliance for report submissions did not properly review or maintain the record of the required grant award reporting submissions.
Effect: CAC was not in compliance with the requirements of 2 CFR 200.328 and the terms and conditions of the grant agreements.
Recommendation: CAC management should ensure all reporting requirements documented in awards contracts are summarized in a written format and easily accessible. Additionally, CAC staff associated with the program should be trained to ensure deadlines are met.
Views of Responsible Official(s) and Planned Corrective Actions: See the accompanying "Management's Corrective Action Plan."