Audit 338825

Finding: 2023-001 Oversight of Financial Reporting Criteria: Management is responsible for establishing and maintaining effective internal controls over financial reporting and timely performance of associated financial reporting functions. Condition: During the current year audit it was determined that: 1. Numerous correcting journal entries were necessary to arrive at the adjusted financial statement amounts. 2. As discussed in finding 2023-002 the financial statement audit was not timely completed. Cause: The Organization has had staffing issues during the year and numerous positions were either unfilled or there was turnover resulting in inefficient operations. Effect: Additional time and effort was needed to finalize the financial reporting for fiscal year 2023. Recommendation: The Organization needs to devote more resources to the finance department so that adequate staffing levels can be maintained by qualified individuals. Views of Responsible Officials: See Attachment A.

Finding: 2023-002 Timely Single Audit Submission Criteria: Uniform Guidance requires that the Federal Audit Clearinghouse (FAC) receive the single audit within the earlier of nine-months from year end or 30 days upon receipt of the final audit. Condition: Due to staffing issues and unforeseen circumstances the FAC did not timely received the audited financial statements. Cause: The Organization has had staffing issues during the year and numerous positions were either unfilled or there was turnover resulting in inefficient operations. Effect: Additional time and effort was needed to finalize the financial reporting for fiscal year 2023. Questioned Costs: None reported  Context/Sampling: Delay in submission to the FAC is due to personnel staffing issues. Repeat Finding from Prior Year: No Recommendation: The Organization needs to devote more resources to the finance department so that adequate staffing levels can be maintained by qualified individuals. Views of Responsible Officials: See Attachment A.

Finding: 2023-001 Oversight of Financial Reporting Criteria: Management is responsible for establishing and maintaining effective internal controls over financial reporting and timely performance of associated financial reporting functions. Condition: During the current year audit it was determined that: 1. Numerous correcting journal entries were necessary to arrive at the adjusted financial statement amounts. 2. As discussed in finding 2023-002 the financial statement audit was not timely completed. Cause: The Organization has had staffing issues during the year and numerous positions were either unfilled or there was turnover resulting in inefficient operations. Effect: Additional time and effort was needed to finalize the financial reporting for fiscal year 2023. Recommendation: The Organization needs to devote more resources to the finance department so that adequate staffing levels can be maintained by qualified individuals. Views of Responsible Officials: See Attachment A.

Finding: 2023-002 Timely Single Audit Submission Criteria: Uniform Guidance requires that the Federal Audit Clearinghouse (FAC) receive the single audit within the earlier of nine-months from year end or 30 days upon receipt of the final audit. Condition: Due to staffing issues and unforeseen circumstances the FAC did not timely received the audited financial statements. Cause: The Organization has had staffing issues during the year and numerous positions were either unfilled or there was turnover resulting in inefficient operations. Effect: Additional time and effort was needed to finalize the financial reporting for fiscal year 2023. Questioned Costs: None reported  Context/Sampling: Delay in submission to the FAC is due to personnel staffing issues. Repeat Finding from Prior Year: No Recommendation: The Organization needs to devote more resources to the finance department so that adequate staffing levels can be maintained by qualified individuals. Views of Responsible Officials: See Attachment A.

Finding: 2023-001 Oversight of Financial Reporting Criteria: Management is responsible for establishing and maintaining effective internal controls over financial reporting and timely performance of associated financial reporting functions. Condition: During the current year audit it was determined that: 1. Numerous correcting journal entries were necessary to arrive at the adjusted financial statement amounts. 2. As discussed in finding 2023-002 the financial statement audit was not timely completed. Cause: The Organization has had staffing issues during the year and numerous positions were either unfilled or there was turnover resulting in inefficient operations. Effect: Additional time and effort was needed to finalize the financial reporting for fiscal year 2023. Recommendation: The Organization needs to devote more resources to the finance department so that adequate staffing levels can be maintained by qualified individuals. Views of Responsible Officials: See Attachment A.

Finding: 2023-002 Timely Single Audit Submission Criteria: Uniform Guidance requires that the Federal Audit Clearinghouse (FAC) receive the single audit within the earlier of nine-months from year end or 30 days upon receipt of the final audit. Condition: Due to staffing issues and unforeseen circumstances the FAC did not timely received the audited financial statements. Cause: The Organization has had staffing issues during the year and numerous positions were either unfilled or there was turnover resulting in inefficient operations. Effect: Additional time and effort was needed to finalize the financial reporting for fiscal year 2023. Questioned Costs: None reported  Context/Sampling: Delay in submission to the FAC is due to personnel staffing issues. Repeat Finding from Prior Year: No Recommendation: The Organization needs to devote more resources to the finance department so that adequate staffing levels can be maintained by qualified individuals. Views of Responsible Officials: See Attachment A.

Finding: 2023-001 Oversight of Financial Reporting Criteria: Management is responsible for establishing and maintaining effective internal controls over financial reporting and timely performance of associated financial reporting functions. Condition: During the current year audit it was determined that: 1. Numerous correcting journal entries were necessary to arrive at the adjusted financial statement amounts. 2. As discussed in finding 2023-002 the financial statement audit was not timely completed. Cause: The Organization has had staffing issues during the year and numerous positions were either unfilled or there was turnover resulting in inefficient operations. Effect: Additional time and effort was needed to finalize the financial reporting for fiscal year 2023. Recommendation: The Organization needs to devote more resources to the finance department so that adequate staffing levels can be maintained by qualified individuals. Views of Responsible Officials: See Attachment A.

Finding: 2023-002 Timely Single Audit Submission Criteria: Uniform Guidance requires that the Federal Audit Clearinghouse (FAC) receive the single audit within the earlier of nine-months from year end or 30 days upon receipt of the final audit. Condition: Due to staffing issues and unforeseen circumstances the FAC did not timely received the audited financial statements. Cause: The Organization has had staffing issues during the year and numerous positions were either unfilled or there was turnover resulting in inefficient operations. Effect: Additional time and effort was needed to finalize the financial reporting for fiscal year 2023. Questioned Costs: None reported  Context/Sampling: Delay in submission to the FAC is due to personnel staffing issues. Repeat Finding from Prior Year: No Recommendation: The Organization needs to devote more resources to the finance department so that adequate staffing levels can be maintained by qualified individuals. Views of Responsible Officials: See Attachment A.