Federal Agency: U.S. Department of Treasury
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records.
Condition
Cost allocations included on submitted grant reports did not consistently reconcile directly back to what was allocated in the underlying accounting records (general ledger).
Questioned Costs
None noted.
Context
Indirect costs, fringe benefits and some direct costs were not consistently allocated to the grant cost center in the underlying accounting records (general ledger).
Effect
The amount of allocated costs reported and reimbursed by grantors could not be readily traced back to the underlying accounting records (general ledger) in some cases.
Cause
The Center was not consistently reconciling and adjusting the general ledger cost centers which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent with what was being reported to grantors.
Repeat Finding
Yes, repeat of prior year finding 2023-03. Recommendation
The Center should implement controls to ensure all reporting and requests for reimbursement submitted to grantors reconcile with the underlying accounting records as allocated.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan.
Federal Agency: U.S. Department of Treasury
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records.
Condition
Cost allocations included on submitted grant reports did not consistently reconcile directly back to what was allocated in the underlying accounting records (general ledger).
Questioned Costs
None noted.
Context
Indirect costs, fringe benefits and some direct costs were not consistently allocated to the grant cost center in the underlying accounting records (general ledger).
Effect
The amount of allocated costs reported and reimbursed by grantors could not be readily traced back to the underlying accounting records (general ledger) in some cases.
Cause
The Center was not consistently reconciling and adjusting the general ledger cost centers which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent with what was being reported to grantors.
Repeat Finding
Yes, repeat of prior year finding 2023-03. Recommendation
The Center should implement controls to ensure all reporting and requests for reimbursement submitted to grantors reconcile with the underlying accounting records as allocated.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan.
Federal Agency: U.S. Department of Treasury
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records.
Condition
Cost allocations included on submitted grant reports did not consistently reconcile directly back to what was allocated in the underlying accounting records (general ledger).
Questioned Costs
None noted.
Context
Indirect costs, fringe benefits and some direct costs were not consistently allocated to the grant cost center in the underlying accounting records (general ledger).
Effect
The amount of allocated costs reported and reimbursed by grantors could not be readily traced back to the underlying accounting records (general ledger) in some cases.
Cause
The Center was not consistently reconciling and adjusting the general ledger cost centers which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent with what was being reported to grantors.
Repeat Finding
Yes, repeat of prior year finding 2023-03. Recommendation
The Center should implement controls to ensure all reporting and requests for reimbursement submitted to grantors reconcile with the underlying accounting records as allocated.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan.
Federal Agency: U.S. Department of Treasury
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records.
Condition
Cost allocations included on submitted grant reports did not consistently reconcile directly back to what was allocated in the underlying accounting records (general ledger).
Questioned Costs
None noted.
Context
Indirect costs, fringe benefits and some direct costs were not consistently allocated to the grant cost center in the underlying accounting records (general ledger).
Effect
The amount of allocated costs reported and reimbursed by grantors could not be readily traced back to the underlying accounting records (general ledger) in some cases.
Cause
The Center was not consistently reconciling and adjusting the general ledger cost centers which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent with what was being reported to grantors.
Repeat Finding
Yes, repeat of prior year finding 2023-03. Recommendation
The Center should implement controls to ensure all reporting and requests for reimbursement submitted to grantors reconcile with the underlying accounting records as allocated.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan.
Federal Agency: U.S. Department of Treasury
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records.
Condition
Cost allocations included on submitted grant reports did not consistently reconcile directly back to what was allocated in the underlying accounting records (general ledger).
Questioned Costs
None noted.
Context
Indirect costs, fringe benefits and some direct costs were not consistently allocated to the grant cost center in the underlying accounting records (general ledger).
Effect
The amount of allocated costs reported and reimbursed by grantors could not be readily traced back to the underlying accounting records (general ledger) in some cases.
Cause
The Center was not consistently reconciling and adjusting the general ledger cost centers which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent with what was being reported to grantors.
Repeat Finding
Yes, repeat of prior year finding 2023-03. Recommendation
The Center should implement controls to ensure all reporting and requests for reimbursement submitted to grantors reconcile with the underlying accounting records as allocated.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan.
Federal Agency: U.S. Department of Treasury
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records.
Condition
Cost allocations included on submitted grant reports did not consistently reconcile directly back to what was allocated in the underlying accounting records (general ledger).
Questioned Costs
None noted.
Context
Indirect costs, fringe benefits and some direct costs were not consistently allocated to the grant cost center in the underlying accounting records (general ledger).
Effect
The amount of allocated costs reported and reimbursed by grantors could not be readily traced back to the underlying accounting records (general ledger) in some cases.
Cause
The Center was not consistently reconciling and adjusting the general ledger cost centers which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent with what was being reported to grantors.
Repeat Finding
Yes, repeat of prior year finding 2023-03. Recommendation
The Center should implement controls to ensure all reporting and requests for reimbursement submitted to grantors reconcile with the underlying accounting records as allocated.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan.
Federal Agency: U.S. Department of Treasury
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records.
Condition
Cost allocations included on submitted grant reports did not consistently reconcile directly back to what was allocated in the underlying accounting records (general ledger).
Questioned Costs
None noted.
Context
Indirect costs, fringe benefits and some direct costs were not consistently allocated to the grant cost center in the underlying accounting records (general ledger).
Effect
The amount of allocated costs reported and reimbursed by grantors could not be readily traced back to the underlying accounting records (general ledger) in some cases.
Cause
The Center was not consistently reconciling and adjusting the general ledger cost centers which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent with what was being reported to grantors.
Repeat Finding
Yes, repeat of prior year finding 2023-03. Recommendation
The Center should implement controls to ensure all reporting and requests for reimbursement submitted to grantors reconcile with the underlying accounting records as allocated.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan.
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: U.S. Department of Treasury
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records.
Condition
Cost allocations included on submitted grant reports did not consistently reconcile directly back to what was allocated in the underlying accounting records (general ledger).
Questioned Costs
None noted.
Context
Indirect costs, fringe benefits and some direct costs were not consistently allocated to the grant cost center in the underlying accounting records (general ledger).
Effect
The amount of allocated costs reported and reimbursed by grantors could not be readily traced back to the underlying accounting records (general ledger) in some cases.
Cause
The Center was not consistently reconciling and adjusting the general ledger cost centers which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent with what was being reported to grantors.
Repeat Finding
Yes, repeat of prior year finding 2023-03. Recommendation
The Center should implement controls to ensure all reporting and requests for reimbursement submitted to grantors reconcile with the underlying accounting records as allocated.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan.
Federal Agency: U.S. Department of Treasury
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records.
Condition
Cost allocations included on submitted grant reports did not consistently reconcile directly back to what was allocated in the underlying accounting records (general ledger).
Questioned Costs
None noted.
Context
Indirect costs, fringe benefits and some direct costs were not consistently allocated to the grant cost center in the underlying accounting records (general ledger).
Effect
The amount of allocated costs reported and reimbursed by grantors could not be readily traced back to the underlying accounting records (general ledger) in some cases.
Cause
The Center was not consistently reconciling and adjusting the general ledger cost centers which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent with what was being reported to grantors.
Repeat Finding
Yes, repeat of prior year finding 2023-03. Recommendation
The Center should implement controls to ensure all reporting and requests for reimbursement submitted to grantors reconcile with the underlying accounting records as allocated.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan.
Federal Agency: U.S. Department of Treasury
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records.
Condition
Cost allocations included on submitted grant reports did not consistently reconcile directly back to what was allocated in the underlying accounting records (general ledger).
Questioned Costs
None noted.
Context
Indirect costs, fringe benefits and some direct costs were not consistently allocated to the grant cost center in the underlying accounting records (general ledger).
Effect
The amount of allocated costs reported and reimbursed by grantors could not be readily traced back to the underlying accounting records (general ledger) in some cases.
Cause
The Center was not consistently reconciling and adjusting the general ledger cost centers which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent with what was being reported to grantors.
Repeat Finding
Yes, repeat of prior year finding 2023-03. Recommendation
The Center should implement controls to ensure all reporting and requests for reimbursement submitted to grantors reconcile with the underlying accounting records as allocated.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan.
Federal Agency: U.S. Department of Treasury
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records.
Condition
Cost allocations included on submitted grant reports did not consistently reconcile directly back to what was allocated in the underlying accounting records (general ledger).
Questioned Costs
None noted.
Context
Indirect costs, fringe benefits and some direct costs were not consistently allocated to the grant cost center in the underlying accounting records (general ledger).
Effect
The amount of allocated costs reported and reimbursed by grantors could not be readily traced back to the underlying accounting records (general ledger) in some cases.
Cause
The Center was not consistently reconciling and adjusting the general ledger cost centers which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent with what was being reported to grantors.
Repeat Finding
Yes, repeat of prior year finding 2023-03. Recommendation
The Center should implement controls to ensure all reporting and requests for reimbursement submitted to grantors reconcile with the underlying accounting records as allocated.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan.
Federal Agency: U.S. Department of Treasury
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records.
Condition
Cost allocations included on submitted grant reports did not consistently reconcile directly back to what was allocated in the underlying accounting records (general ledger).
Questioned Costs
None noted.
Context
Indirect costs, fringe benefits and some direct costs were not consistently allocated to the grant cost center in the underlying accounting records (general ledger).
Effect
The amount of allocated costs reported and reimbursed by grantors could not be readily traced back to the underlying accounting records (general ledger) in some cases.
Cause
The Center was not consistently reconciling and adjusting the general ledger cost centers which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent with what was being reported to grantors.
Repeat Finding
Yes, repeat of prior year finding 2023-03. Recommendation
The Center should implement controls to ensure all reporting and requests for reimbursement submitted to grantors reconcile with the underlying accounting records as allocated.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan.
Federal Agency: U.S. Department of Treasury
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records.
Condition
Cost allocations included on submitted grant reports did not consistently reconcile directly back to what was allocated in the underlying accounting records (general ledger).
Questioned Costs
None noted.
Context
Indirect costs, fringe benefits and some direct costs were not consistently allocated to the grant cost center in the underlying accounting records (general ledger).
Effect
The amount of allocated costs reported and reimbursed by grantors could not be readily traced back to the underlying accounting records (general ledger) in some cases.
Cause
The Center was not consistently reconciling and adjusting the general ledger cost centers which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent with what was being reported to grantors.
Repeat Finding
Yes, repeat of prior year finding 2023-03. Recommendation
The Center should implement controls to ensure all reporting and requests for reimbursement submitted to grantors reconcile with the underlying accounting records as allocated.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan.
Federal Agency: U.S. Department of Treasury
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records.
Condition
Cost allocations included on submitted grant reports did not consistently reconcile directly back to what was allocated in the underlying accounting records (general ledger).
Questioned Costs
None noted.
Context
Indirect costs, fringe benefits and some direct costs were not consistently allocated to the grant cost center in the underlying accounting records (general ledger).
Effect
The amount of allocated costs reported and reimbursed by grantors could not be readily traced back to the underlying accounting records (general ledger) in some cases.
Cause
The Center was not consistently reconciling and adjusting the general ledger cost centers which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent with what was being reported to grantors.
Repeat Finding
Yes, repeat of prior year finding 2023-03. Recommendation
The Center should implement controls to ensure all reporting and requests for reimbursement submitted to grantors reconcile with the underlying accounting records as allocated.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan.
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan
Federal Agency: All
Federal Program: All
Assistance Listing Number: All
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria
Title 2, Chapter 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves.
Condition
Although the Center has a written cost allocation plan in place, internal controls to ensure the plan was properly implemented and followed were not consistently applied.
Questioned Costs
None noted.
Context
The Center has made progress in implementing its corrective action plan. Many costs, include both direct and indirect expenses, are now recorded in accordance with the Center’s cost allocation plan. However, inconsistencies remain in allocating costs to individual grant contract cost centers within the general ledger.
Effect
The Center incurs the risk of allocating disallowed costs to federal programs contrary to the Federal Regulations. Cause
The Center was not consistently performing reconciling and other activities which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent.
Repeat Finding
Yes, repeat of prior year finding 2023-04.
Recommendation
The Center should implement internal controls, such as periodic reconciliations and adjustments, to ensure accuracy and consistency in allocations and that the costs allocated to a grant contract within the general ledger reconciles to the amounts reported to funders in grant reports.
Management’s Response/ Views of Responsible Officials
Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan