Internal Control over Reporting – The report was filed on time but did
not accurately reflect the award
expenditures charged to the federal award.
Recommendation – We recommend that management and the board should review its current staffing
levels and obtain the training required to produce accurate and timely reports from its
accounting software. A review of its financial statement should be established to record and
in accordance with award documents.
Auditee's comments and response – Management and the Board will regularly monitor financial reports
and activities of MHC. In addition, management hired additional staff in 2024, creating a 20%
increase in staffing for the organization.
Planned completion date for corrective action plan: For the year ending October 31, 2025.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Reporting – The report was filed on time but did
not accurately reflect the award
expenditures charged to the federal award.
Recommendation – We recommend that management and the board should review its current staffing
levels and obtain the training required to produce accurate and timely reports from its
accounting software. A review of its financial statement should be established to record and
in accordance with award documents.
Auditee's comments and response – Management and the Board will regularly monitor financial reports
and activities of MHC. In addition, management hired additional staff in 2024, creating a 20%
increase in staffing for the organization.
Planned completion date for corrective action plan: For the year ending October 31, 2025.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Reporting – The report was filed on time but did
not accurately reflect the award
expenditures charged to the federal award.
Recommendation – We recommend that management and the board should review its current staffing
levels and obtain the training required to produce accurate and timely reports from its
accounting software. A review of its financial statement should be established to record and
in accordance with award documents.
Auditee's comments and response – Management and the Board will regularly monitor financial reports
and activities of MHC. In addition, management hired additional staff in 2024, creating a 20%
increase in staffing for the organization.
Planned completion date for corrective action plan: For the year ending October 31, 2025.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Reporting – The report was filed on time but did
not accurately reflect the award
expenditures charged to the federal award.
Recommendation – We recommend that management and the board should review its current staffing
levels and obtain the training required to produce accurate and timely reports from its
accounting software. A review of its financial statement should be established to record and
in accordance with award documents.
Auditee's comments and response – Management and the Board will regularly monitor financial reports
and activities of MHC. In addition, management hired additional staff in 2024, creating a 20%
increase in staffing for the organization.
Planned completion date for corrective action plan: For the year ending October 31, 2025.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Late Filing of Data Collection Form
Criteria – The Data Collection Form for the year ended October 31, 2022, was not submitted to the Federal Audit Clearinghouse by the July 31, 2023, deadline.
Condition – There are inadequate internal controls in place to ensure that the Organization’s financial statement audit is completed in a manner to allow the Data Collection Form to be filed by the reporting deadline.
Cause – There were delays in completing the 2022 audit due to transition to a new accounting software.
Effect – Management was not in compliance with the requirements of the Uniform Guidance.
Repeat Finding – No.
Recommendation – We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met.
Auditee's comments and response – Management and the Board will regularly monitor financial reports and activities of Minnesota Humanities Center.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Late Filing of Data Collection Form
Criteria – The Data Collection Form for the year ended October 31, 2022, was not submitted to the Federal Audit Clearinghouse by the July 31, 2023, deadline.
Condition – There are inadequate internal controls in place to ensure that the Organization’s financial statement audit is completed in a manner to allow the Data Collection Form to be filed by the reporting deadline.
Cause – There were delays in completing the 2022 audit due to transition to a new accounting software.
Effect – Management was not in compliance with the requirements of the Uniform Guidance.
Repeat Finding – No.
Recommendation – We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met.
Auditee's comments and response – Management and the Board will regularly monitor financial reports and activities of Minnesota Humanities Center.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Late Filing of Data Collection Form
Criteria – The Data Collection Form for the year ended October 31, 2022, was not submitted to the Federal Audit Clearinghouse by the July 31, 2023, deadline.
Condition – There are inadequate internal controls in place to ensure that the Organization’s financial statement audit is completed in a manner to allow the Data Collection Form to be filed by the reporting deadline.
Cause – There were delays in completing the 2022 audit due to transition to a new accounting software.
Effect – Management was not in compliance with the requirements of the Uniform Guidance.
Repeat Finding – No.
Recommendation – We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met.
Auditee's comments and response – Management and the Board will regularly monitor financial reports and activities of Minnesota Humanities Center.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Late Filing of Data Collection Form
Criteria – The Data Collection Form for the year ended October 31, 2022, was not submitted to the Federal Audit Clearinghouse by the July 31, 2023, deadline.
Condition – There are inadequate internal controls in place to ensure that the Organization’s financial statement audit is completed in a manner to allow the Data Collection Form to be filed by the reporting deadline.
Cause – There were delays in completing the 2022 audit due to transition to a new accounting software.
Effect – Management was not in compliance with the requirements of the Uniform Guidance.
Repeat Finding – No.
Recommendation – We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met.
Auditee's comments and response – Management and the Board will regularly monitor financial reports and activities of Minnesota Humanities Center.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Late Filing of Data Collection Form
Criteria – The Data Collection Form for the year ended October 31, 2022, was not submitted to the Federal Audit Clearinghouse by the July 31, 2023, deadline.
Condition – There are inadequate internal controls in place to ensure that the Organization’s financial statement audit is completed in a manner to allow the Data Collection Form to be filed by the reporting deadline.
Cause – There were delays in completing the 2022 audit due to transition to a new accounting software.
Effect – Management was not in compliance with the requirements of the Uniform Guidance.
Repeat Finding – No.
Recommendation – We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met.
Auditee's comments and response – Management and the Board will regularly monitor financial reports and activities of Minnesota Humanities Center.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Financial Reporting
Criteria – Organizations are required to maintain their accounting records in accordance with generally accepted accounting principles (GAAP). Any errors or corrections are required to be captured and corrected in a timely manner.
Condition – The financial statements were not ready for the audit. Adjusting journal entries were required throughout the audit process. Significant audit adjusting entries were proposed and made during the audit.
Cause – There was a breakdown in the internal controls over the review of internal financial statements due to issues related to the implementation of a new accounting software.
Effect – The organization had inaccurate financial statements for over a year after its year-end.
Repeat Finding – No.
Recommendation – Management and the board should review its current staffing levels and obtain the training required to produce accurate and timely reports from its accounting software. A process for regular review of its financial statements should be established to ensure activity is timely recorded and in accordance with GAAP.
Auditee's comments and response – Management and its contracted accounting staff will monitor financial reports and activities of Minnesota Humanities Center to ensure proper recording.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Financial Reporting
Criteria – Organizations are required to maintain their accounting records in accordance with generally accepted accounting principles (GAAP). Any errors or corrections are required to be captured and corrected in a timely manner.
Condition – The financial statements were not ready for the audit. Adjusting journal entries were required throughout the audit process. Significant audit adjusting entries were proposed and made during the audit.
Cause – There was a breakdown in the internal controls over the review of internal financial statements due to issues related to the implementation of a new accounting software.
Effect – The organization had inaccurate financial statements for over a year after its year-end.
Repeat Finding – No.
Recommendation – Management and the board should review its current staffing levels and obtain the training required to produce accurate and timely reports from its accounting software. A process for regular review of its financial statements should be established to ensure activity is timely recorded and in accordance with GAAP.
Auditee's comments and response – Management and its contracted accounting staff will monitor financial reports and activities of Minnesota Humanities Center to ensure proper recording.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Financial Reporting
Criteria – Organizations are required to maintain their accounting records in accordance with generally accepted accounting principles (GAAP). Any errors or corrections are required to be captured and corrected in a timely manner.
Condition – The financial statements were not ready for the audit. Adjusting journal entries were required throughout the audit process. Significant audit adjusting entries were proposed and made during the audit.
Cause – There was a breakdown in the internal controls over the review of internal financial statements due to issues related to the implementation of a new accounting software.
Effect – The organization had inaccurate financial statements for over a year after its year-end.
Repeat Finding – No.
Recommendation – Management and the board should review its current staffing levels and obtain the training required to produce accurate and timely reports from its accounting software. A process for regular review of its financial statements should be established to ensure activity is timely recorded and in accordance with GAAP.
Auditee's comments and response – Management and its contracted accounting staff will monitor financial reports and activities of Minnesota Humanities Center to ensure proper recording.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Financial Reporting
Criteria – Organizations are required to maintain their accounting records in accordance with generally accepted accounting principles (GAAP). Any errors or corrections are required to be captured and corrected in a timely manner.
Condition – The financial statements were not ready for the audit. Adjusting journal entries were required throughout the audit process. Significant audit adjusting entries were proposed and made during the audit.
Cause – There was a breakdown in the internal controls over the review of internal financial statements due to issues related to the implementation of a new accounting software.
Effect – The organization had inaccurate financial statements for over a year after its year-end.
Repeat Finding – No.
Recommendation – Management and the board should review its current staffing levels and obtain the training required to produce accurate and timely reports from its accounting software. A process for regular review of its financial statements should be established to ensure activity is timely recorded and in accordance with GAAP.
Auditee's comments and response – Management and its contracted accounting staff will monitor financial reports and activities of Minnesota Humanities Center to ensure proper recording.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Financial Reporting
Criteria – Organizations are required to maintain their accounting records in accordance with generally accepted accounting principles (GAAP). Any errors or corrections are required to be captured and corrected in a timely manner.
Condition – The financial statements were not ready for the audit. Adjusting journal entries were required throughout the audit process. Significant audit adjusting entries were proposed and made during the audit.
Cause – There was a breakdown in the internal controls over the review of internal financial statements due to issues related to the implementation of a new accounting software.
Effect – The organization had inaccurate financial statements for over a year after its year-end.
Repeat Finding – No.
Recommendation – Management and the board should review its current staffing levels and obtain the training required to produce accurate and timely reports from its accounting software. A process for regular review of its financial statements should be established to ensure activity is timely recorded and in accordance with GAAP.
Auditee's comments and response – Management and its contracted accounting staff will monitor financial reports and activities of Minnesota Humanities Center to ensure proper recording.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Reporting – The report was filed on time but did
not accurately reflect the award
expenditures charged to the federal award.
Recommendation – We recommend that management and the board should review its current staffing
levels and obtain the training required to produce accurate and timely reports from its
accounting software. A review of its financial statement should be established to record and
in accordance with award documents.
Auditee's comments and response – Management and the Board will regularly monitor financial reports
and activities of MHC. In addition, management hired additional staff in 2024, creating a 20%
increase in staffing for the organization.
Planned completion date for corrective action plan: For the year ending October 31, 2025.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Reporting – The report was filed on time but did
not accurately reflect the award
expenditures charged to the federal award.
Recommendation – We recommend that management and the board should review its current staffing
levels and obtain the training required to produce accurate and timely reports from its
accounting software. A review of its financial statement should be established to record and
in accordance with award documents.
Auditee's comments and response – Management and the Board will regularly monitor financial reports
and activities of MHC. In addition, management hired additional staff in 2024, creating a 20%
increase in staffing for the organization.
Planned completion date for corrective action plan: For the year ending October 31, 2025.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Reporting – The report was filed on time but did
not accurately reflect the award
expenditures charged to the federal award.
Recommendation – We recommend that management and the board should review its current staffing
levels and obtain the training required to produce accurate and timely reports from its
accounting software. A review of its financial statement should be established to record and
in accordance with award documents.
Auditee's comments and response – Management and the Board will regularly monitor financial reports
and activities of MHC. In addition, management hired additional staff in 2024, creating a 20%
increase in staffing for the organization.
Planned completion date for corrective action plan: For the year ending October 31, 2025.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Reporting – The report was filed on time but did
not accurately reflect the award
expenditures charged to the federal award.
Recommendation – We recommend that management and the board should review its current staffing
levels and obtain the training required to produce accurate and timely reports from its
accounting software. A review of its financial statement should be established to record and
in accordance with award documents.
Auditee's comments and response – Management and the Board will regularly monitor financial reports
and activities of MHC. In addition, management hired additional staff in 2024, creating a 20%
increase in staffing for the organization.
Planned completion date for corrective action plan: For the year ending October 31, 2025.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Late Filing of Data Collection Form
Criteria – The Data Collection Form for the year ended October 31, 2022, was not submitted to the Federal Audit Clearinghouse by the July 31, 2023, deadline.
Condition – There are inadequate internal controls in place to ensure that the Organization’s financial statement audit is completed in a manner to allow the Data Collection Form to be filed by the reporting deadline.
Cause – There were delays in completing the 2022 audit due to transition to a new accounting software.
Effect – Management was not in compliance with the requirements of the Uniform Guidance.
Repeat Finding – No.
Recommendation – We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met.
Auditee's comments and response – Management and the Board will regularly monitor financial reports and activities of Minnesota Humanities Center.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Late Filing of Data Collection Form
Criteria – The Data Collection Form for the year ended October 31, 2022, was not submitted to the Federal Audit Clearinghouse by the July 31, 2023, deadline.
Condition – There are inadequate internal controls in place to ensure that the Organization’s financial statement audit is completed in a manner to allow the Data Collection Form to be filed by the reporting deadline.
Cause – There were delays in completing the 2022 audit due to transition to a new accounting software.
Effect – Management was not in compliance with the requirements of the Uniform Guidance.
Repeat Finding – No.
Recommendation – We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met.
Auditee's comments and response – Management and the Board will regularly monitor financial reports and activities of Minnesota Humanities Center.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Late Filing of Data Collection Form
Criteria – The Data Collection Form for the year ended October 31, 2022, was not submitted to the Federal Audit Clearinghouse by the July 31, 2023, deadline.
Condition – There are inadequate internal controls in place to ensure that the Organization’s financial statement audit is completed in a manner to allow the Data Collection Form to be filed by the reporting deadline.
Cause – There were delays in completing the 2022 audit due to transition to a new accounting software.
Effect – Management was not in compliance with the requirements of the Uniform Guidance.
Repeat Finding – No.
Recommendation – We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met.
Auditee's comments and response – Management and the Board will regularly monitor financial reports and activities of Minnesota Humanities Center.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Late Filing of Data Collection Form
Criteria – The Data Collection Form for the year ended October 31, 2022, was not submitted to the Federal Audit Clearinghouse by the July 31, 2023, deadline.
Condition – There are inadequate internal controls in place to ensure that the Organization’s financial statement audit is completed in a manner to allow the Data Collection Form to be filed by the reporting deadline.
Cause – There were delays in completing the 2022 audit due to transition to a new accounting software.
Effect – Management was not in compliance with the requirements of the Uniform Guidance.
Repeat Finding – No.
Recommendation – We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met.
Auditee's comments and response – Management and the Board will regularly monitor financial reports and activities of Minnesota Humanities Center.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Late Filing of Data Collection Form
Criteria – The Data Collection Form for the year ended October 31, 2022, was not submitted to the Federal Audit Clearinghouse by the July 31, 2023, deadline.
Condition – There are inadequate internal controls in place to ensure that the Organization’s financial statement audit is completed in a manner to allow the Data Collection Form to be filed by the reporting deadline.
Cause – There were delays in completing the 2022 audit due to transition to a new accounting software.
Effect – Management was not in compliance with the requirements of the Uniform Guidance.
Repeat Finding – No.
Recommendation – We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met.
Auditee's comments and response – Management and the Board will regularly monitor financial reports and activities of Minnesota Humanities Center.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Financial Reporting
Criteria – Organizations are required to maintain their accounting records in accordance with generally accepted accounting principles (GAAP). Any errors or corrections are required to be captured and corrected in a timely manner.
Condition – The financial statements were not ready for the audit. Adjusting journal entries were required throughout the audit process. Significant audit adjusting entries were proposed and made during the audit.
Cause – There was a breakdown in the internal controls over the review of internal financial statements due to issues related to the implementation of a new accounting software.
Effect – The organization had inaccurate financial statements for over a year after its year-end.
Repeat Finding – No.
Recommendation – Management and the board should review its current staffing levels and obtain the training required to produce accurate and timely reports from its accounting software. A process for regular review of its financial statements should be established to ensure activity is timely recorded and in accordance with GAAP.
Auditee's comments and response – Management and its contracted accounting staff will monitor financial reports and activities of Minnesota Humanities Center to ensure proper recording.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Financial Reporting
Criteria – Organizations are required to maintain their accounting records in accordance with generally accepted accounting principles (GAAP). Any errors or corrections are required to be captured and corrected in a timely manner.
Condition – The financial statements were not ready for the audit. Adjusting journal entries were required throughout the audit process. Significant audit adjusting entries were proposed and made during the audit.
Cause – There was a breakdown in the internal controls over the review of internal financial statements due to issues related to the implementation of a new accounting software.
Effect – The organization had inaccurate financial statements for over a year after its year-end.
Repeat Finding – No.
Recommendation – Management and the board should review its current staffing levels and obtain the training required to produce accurate and timely reports from its accounting software. A process for regular review of its financial statements should be established to ensure activity is timely recorded and in accordance with GAAP.
Auditee's comments and response – Management and its contracted accounting staff will monitor financial reports and activities of Minnesota Humanities Center to ensure proper recording.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Financial Reporting
Criteria – Organizations are required to maintain their accounting records in accordance with generally accepted accounting principles (GAAP). Any errors or corrections are required to be captured and corrected in a timely manner.
Condition – The financial statements were not ready for the audit. Adjusting journal entries were required throughout the audit process. Significant audit adjusting entries were proposed and made during the audit.
Cause – There was a breakdown in the internal controls over the review of internal financial statements due to issues related to the implementation of a new accounting software.
Effect – The organization had inaccurate financial statements for over a year after its year-end.
Repeat Finding – No.
Recommendation – Management and the board should review its current staffing levels and obtain the training required to produce accurate and timely reports from its accounting software. A process for regular review of its financial statements should be established to ensure activity is timely recorded and in accordance with GAAP.
Auditee's comments and response – Management and its contracted accounting staff will monitor financial reports and activities of Minnesota Humanities Center to ensure proper recording.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Financial Reporting
Criteria – Organizations are required to maintain their accounting records in accordance with generally accepted accounting principles (GAAP). Any errors or corrections are required to be captured and corrected in a timely manner.
Condition – The financial statements were not ready for the audit. Adjusting journal entries were required throughout the audit process. Significant audit adjusting entries were proposed and made during the audit.
Cause – There was a breakdown in the internal controls over the review of internal financial statements due to issues related to the implementation of a new accounting software.
Effect – The organization had inaccurate financial statements for over a year after its year-end.
Repeat Finding – No.
Recommendation – Management and the board should review its current staffing levels and obtain the training required to produce accurate and timely reports from its accounting software. A process for regular review of its financial statements should be established to ensure activity is timely recorded and in accordance with GAAP.
Auditee's comments and response – Management and its contracted accounting staff will monitor financial reports and activities of Minnesota Humanities Center to ensure proper recording.
Responsible party for the corrective action – Aby John, Chief Financial Officer
Internal Control over Financial Reporting
Criteria – Organizations are required to maintain their accounting records in accordance with generally accepted accounting principles (GAAP). Any errors or corrections are required to be captured and corrected in a timely manner.
Condition – The financial statements were not ready for the audit. Adjusting journal entries were required throughout the audit process. Significant audit adjusting entries were proposed and made during the audit.
Cause – There was a breakdown in the internal controls over the review of internal financial statements due to issues related to the implementation of a new accounting software.
Effect – The organization had inaccurate financial statements for over a year after its year-end.
Repeat Finding – No.
Recommendation – Management and the board should review its current staffing levels and obtain the training required to produce accurate and timely reports from its accounting software. A process for regular review of its financial statements should be established to ensure activity is timely recorded and in accordance with GAAP.
Auditee's comments and response – Management and its contracted accounting staff will monitor financial reports and activities of Minnesota Humanities Center to ensure proper recording.
Responsible party for the corrective action – Aby John, Chief Financial Officer