Audit 3362

FY End
2022-12-31
Total Expended
$865,146
Findings
6
Programs
1
Year: 2022 Accepted: 2023-11-15

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1941 2022-001 Significant Deficiency - A
1942 2022-002 Significant Deficiency - A
1943 2022-003 Material Weakness - P
578383 2022-001 Significant Deficiency - A
578384 2022-002 Significant Deficiency - A
578385 2022-003 Material Weakness - P

Programs

ALN Program Spent Major Findings
93.011 National Organizations of State and Local Officials $865,146 Yes 3

Contacts

Name Title Type
QDEKVMTFHVL9 Sahra Abdi Auditee
6195017804 Rollie Munger Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A Note 1 - Basis of Presentation
Title: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal
Title: award activity of United Women's East Africa Support Team under programs of the federal government Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A award activity of United Women's East Africa Support Team under programs of the federal government
Title: for the year ended December 31, 2022. The information in this Schedule is presented in accordance with Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A for the year ended December 31, 2022. The information in this Schedule is presented in accordance with
Title: the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Title: Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: Because the Schedule presents only a selected portion of the operations of United Women's Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A Because the Schedule presents only a selected portion of the operations of United Women's
Title: East Africa Support Team, it is not intended to and does not present the financial position, changes in Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A East Africa Support Team, it is not intended to and does not present the financial position, changes in
Title: net assets, or cash flows of United Womnen's East Africa Support Team. Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A net assets, or cash flows of United Womnen's East Africa Support Team.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A Note 2 - Summary of Significant Accounting Policies
Title: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
Title: expenditures are recognized following the cost principles contained in the Uniform Guidance, Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A expenditures are recognized following the cost principles contained in the Uniform Guidance,
Title: wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 3 - Indirect Cost Rate Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A Note 3 - Indirect Cost Rate
Title: United Women's East Africa Support Team has not elected to use the 10-percent de minimis indirect Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A United Women's East Africa Support Team has not elected to use the 10-percent de minimis indirect
Title: cost rate allowed under the Uniform Guidance. Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A cost rate allowed under the Uniform Guidance.
Title: Note 4 - Loans Outstanding Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A Note 4 - Loans Outstanding
Title: The Organization did not have any loan balance outstanding at December 31, 2022. Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A The Organization did not have any loan balance outstanding at December 31, 2022.
Title: Note 5 - Cluster Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A Note 5 - Cluster
Title: The Organization did not have a federal cluster. Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A The Organization did not have a federal cluster.
Title: Note 6 - Subrecipients Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A Note 6 - Subrecipients
Title: The Organization did have subrecipients for the year ended December 31, 2022. Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A The Organization did have subrecipients for the year ended December 31, 2022.
Title: Note 7 - Exempt Status Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A Note 7 - Exempt Status
Title: United Womnen's East Africa Support Team is exempt from income taxation under IRC 501c3. Accounting Policies: The accompany schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Women's East Africa Support Team under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Women's East Africa Support Team, it is not intended too and does not present the financial position, changes in net assets, or cash flows of United Women's East Africa Support Team. Expenditures reported in the Schedule are reported on the accrual basis of accounting . Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A United Womnen's East Africa Support Team is exempt from income taxation under IRC 501c3.

Finding Details

Financial Close for some Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. We did note that invoices were review prior to payment being made, however. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
Completing Single Audit Within Nine Months of Year End Condition: We noted that the Organization did not track its federal awards to ensure that an audit completion would be completed within nine months of the fiscal year end. Criteria: In accordance with accounting principles generally accepted in the United States of America and Uniform Guidance, organizations are to complete an audit with nine months of fiscal year end when it expends $750,00 in federal expenditures. Cause: Management did not track its federal awards on a schedule to ensure that an audit could be completed within nine months of fiscal year end. Effect: Without management tracking its federal expenditures, it is possible that future periods could go unidentified as well. Recommendation: We recommend that the Organization require formal tracking of federal expenditures to ensure that they can close their books and be able to meet the filing timeline of no later than nine months after year end when expending $750,000 or more in federal funding.
Financial Close for some Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. We did note that invoices were review prior to payment being made, however. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
Completing Single Audit Within Nine Months of Year End Condition: We noted that the Organization did not track its federal awards to ensure that an audit completion would be completed within nine months of the fiscal year end. Criteria: In accordance with accounting principles generally accepted in the United States of America and Uniform Guidance, organizations are to complete an audit with nine months of fiscal year end when it expends $750,00 in federal expenditures. Cause: Management did not track its federal awards on a schedule to ensure that an audit could be completed within nine months of fiscal year end. Effect: Without management tracking its federal expenditures, it is possible that future periods could go unidentified as well. Recommendation: We recommend that the Organization require formal tracking of federal expenditures to ensure that they can close their books and be able to meet the filing timeline of no later than nine months after year end when expending $750,000 or more in federal funding.