FAC Explorer

Audit 350907

FY End
2024-06-30
Total Expended
$2.41M
Findings
72
Programs
7
Organization: New Reach, Inc. (CT)
Year: 2024 Accepted: 2025-03-31
Auditor: Whittlesey PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
544096 2024-002 Significant Deficiency Yes L
544097 2024-002 Significant Deficiency Yes L
544098 2024-002 Significant Deficiency Yes L
544099 2024-002 Significant Deficiency Yes L
544100 2024-003 Material Weakness Yes AB
544101 2024-003 Material Weakness Yes AB
544102 2024-003 Material Weakness Yes AB
544103 2024-003 Material Weakness Yes AB
544104 2024-003 Material Weakness Yes AB
544105 2024-003 Material Weakness Yes AB
544106 2024-003 Material Weakness Yes AB
544107 2024-003 Material Weakness Yes AB
544108 2024-003 Material Weakness Yes AB
544109 2024-003 Material Weakness Yes AB
544110 2024-003 Material Weakness Yes AB
544111 2024-003 Material Weakness Yes AB
544112 2024-003 Material Weakness Yes AB
544113 2024-003 Material Weakness Yes AB
544114 2024-003 Material Weakness Yes AB
544115 2024-003 Material Weakness Yes AB
544116 2024-004 Material Weakness Yes AB
544117 2024-004 Material Weakness Yes AB
544118 2024-004 Material Weakness Yes AB
544119 2024-004 Material Weakness Yes AB
544120 2024-004 Material Weakness Yes AB
544121 2024-004 Material Weakness Yes AB
544122 2024-004 Material Weakness Yes AB
544123 2024-004 Material Weakness Yes AB
544124 2024-004 Material Weakness Yes AB
544125 2024-004 Material Weakness Yes AB
544126 2024-004 Material Weakness Yes AB
544127 2024-004 Material Weakness Yes AB
544128 2024-004 Material Weakness Yes AB
544129 2024-004 Material Weakness Yes AB
544130 2024-004 Material Weakness Yes AB
544131 2024-004 Material Weakness Yes AB
1120538 2024-002 Significant Deficiency Yes L
1120539 2024-002 Significant Deficiency Yes L
1120540 2024-002 Significant Deficiency Yes L
1120541 2024-002 Significant Deficiency Yes L
1120542 2024-003 Material Weakness Yes AB
1120543 2024-003 Material Weakness Yes AB
1120544 2024-003 Material Weakness Yes AB
1120545 2024-003 Material Weakness Yes AB
1120546 2024-003 Material Weakness Yes AB
1120547 2024-003 Material Weakness Yes AB
1120548 2024-003 Material Weakness Yes AB
1120549 2024-003 Material Weakness Yes AB
1120550 2024-003 Material Weakness Yes AB
1120551 2024-003 Material Weakness Yes AB
1120552 2024-003 Material Weakness Yes AB
1120553 2024-003 Material Weakness Yes AB
1120554 2024-003 Material Weakness Yes AB
1120555 2024-003 Material Weakness Yes AB
1120556 2024-003 Material Weakness Yes AB
1120557 2024-003 Material Weakness Yes AB
1120558 2024-004 Material Weakness Yes AB
1120559 2024-004 Material Weakness Yes AB
1120560 2024-004 Material Weakness Yes AB
1120561 2024-004 Material Weakness Yes AB
1120562 2024-004 Material Weakness Yes AB
1120563 2024-004 Material Weakness Yes AB
1120564 2024-004 Material Weakness Yes AB
1120565 2024-004 Material Weakness Yes AB
1120566 2024-004 Material Weakness Yes AB
1120567 2024-004 Material Weakness Yes AB
1120568 2024-004 Material Weakness Yes AB
1120569 2024-004 Material Weakness Yes AB
1120570 2024-004 Material Weakness Yes AB
1120571 2024-004 Material Weakness Yes AB
1120572 2024-004 Material Weakness Yes AB
1120573 2024-004 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
93.667 Social Services Block Grant $560,312 Yes 3
14.241 Housing Opportunities for Persons with Aids $296,648 - 2
14.267 Continuum of Care Program $144,440 Yes 3
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $110,421 - 2
14.218 Community Development Block Grants/entitlement Grants $102,823 - 2
14.231 Emergency Solutions Grant Program $56,784 - 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $29,505 - 2

Contacts

Name Title Type
ULJUBAHJKTM6 Brooke Klemenz Auditee
2034924866 Lisa Wills Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – ACCOUNTING BASIS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10 percent de minimis indirect rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of New Reach, Inc. (the “Organization”) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10 percent de minimis indirect rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The Organization did not elect to use the 10 percent de minimis indirect rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Finding No. 2024-002: Compliance Reporting – Significant Deficiency Assistance Listing Program Title and Number: Continuum of Care Program 14.267, Social Services Block Grant 93.667 Federal Agency: U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services Criteria The Organization is required to submit periodic financial reports under the terms and conditions of its federal award contracts. Condition The Organization submitted certain periodic financial reports that were not filed on time or were not reconciled to the accounting records. Cause The Organization did not have sufficient policies and procedures in place to maintain a system of internal controls over compliance with reporting requirements. Effect Certain periodic financial reports were not filed on time or did not reconcile to the accounting records. Questioned Costs Unknown Context For one program under the Social Services Block Grant, the final reports were submitted after the deadline. For one program under the Continuum of Care grant, the final report submitted did not reconcile to the accounting records. Repeat Finding Yes Recommendation We recommend that a system of internal controls be implemented to ensure that reports are filed timely and reconciled to the accounting records. We recommend that reports be reviewed and approved by a responsible official of the Organization prior to submission, and that the review and approval is documented. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-002
Finding No. 2024-002: Compliance Reporting – Significant Deficiency Assistance Listing Program Title and Number: Continuum of Care Program 14.267, Social Services Block Grant 93.667 Federal Agency: U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services Criteria The Organization is required to submit periodic financial reports under the terms and conditions of its federal award contracts. Condition The Organization submitted certain periodic financial reports that were not filed on time or were not reconciled to the accounting records. Cause The Organization did not have sufficient policies and procedures in place to maintain a system of internal controls over compliance with reporting requirements. Effect Certain periodic financial reports were not filed on time or did not reconcile to the accounting records. Questioned Costs Unknown Context For one program under the Social Services Block Grant, the final reports were submitted after the deadline. For one program under the Continuum of Care grant, the final report submitted did not reconcile to the accounting records. Repeat Finding Yes Recommendation We recommend that a system of internal controls be implemented to ensure that reports are filed timely and reconciled to the accounting records. We recommend that reports be reviewed and approved by a responsible official of the Organization prior to submission, and that the review and approval is documented. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-002
Finding No. 2024-002: Compliance Reporting – Significant Deficiency Assistance Listing Program Title and Number: Continuum of Care Program 14.267, Social Services Block Grant 93.667 Federal Agency: U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services Criteria The Organization is required to submit periodic financial reports under the terms and conditions of its federal award contracts. Condition The Organization submitted certain periodic financial reports that were not filed on time or were not reconciled to the accounting records. Cause The Organization did not have sufficient policies and procedures in place to maintain a system of internal controls over compliance with reporting requirements. Effect Certain periodic financial reports were not filed on time or did not reconcile to the accounting records. Questioned Costs Unknown Context For one program under the Social Services Block Grant, the final reports were submitted after the deadline. For one program under the Continuum of Care grant, the final report submitted did not reconcile to the accounting records. Repeat Finding Yes Recommendation We recommend that a system of internal controls be implemented to ensure that reports are filed timely and reconciled to the accounting records. We recommend that reports be reviewed and approved by a responsible official of the Organization prior to submission, and that the review and approval is documented. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-002
Finding No. 2024-002: Compliance Reporting – Significant Deficiency Assistance Listing Program Title and Number: Continuum of Care Program 14.267, Social Services Block Grant 93.667 Federal Agency: U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services Criteria The Organization is required to submit periodic financial reports under the terms and conditions of its federal award contracts. Condition The Organization submitted certain periodic financial reports that were not filed on time or were not reconciled to the accounting records. Cause The Organization did not have sufficient policies and procedures in place to maintain a system of internal controls over compliance with reporting requirements. Effect Certain periodic financial reports were not filed on time or did not reconcile to the accounting records. Questioned Costs Unknown Context For one program under the Social Services Block Grant, the final reports were submitted after the deadline. For one program under the Continuum of Care grant, the final report submitted did not reconcile to the accounting records. Repeat Finding Yes Recommendation We recommend that a system of internal controls be implemented to ensure that reports are filed timely and reconciled to the accounting records. We recommend that reports be reviewed and approved by a responsible official of the Organization prior to submission, and that the review and approval is documented. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-002
Finding No. 2024-002: Compliance Reporting – Significant Deficiency Assistance Listing Program Title and Number: Continuum of Care Program 14.267, Social Services Block Grant 93.667 Federal Agency: U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services Criteria The Organization is required to submit periodic financial reports under the terms and conditions of its federal award contracts. Condition The Organization submitted certain periodic financial reports that were not filed on time or were not reconciled to the accounting records. Cause The Organization did not have sufficient policies and procedures in place to maintain a system of internal controls over compliance with reporting requirements. Effect Certain periodic financial reports were not filed on time or did not reconcile to the accounting records. Questioned Costs Unknown Context For one program under the Social Services Block Grant, the final reports were submitted after the deadline. For one program under the Continuum of Care grant, the final report submitted did not reconcile to the accounting records. Repeat Finding Yes Recommendation We recommend that a system of internal controls be implemented to ensure that reports are filed timely and reconciled to the accounting records. We recommend that reports be reviewed and approved by a responsible official of the Organization prior to submission, and that the review and approval is documented. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-002
Finding No. 2024-002: Compliance Reporting – Significant Deficiency Assistance Listing Program Title and Number: Continuum of Care Program 14.267, Social Services Block Grant 93.667 Federal Agency: U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services Criteria The Organization is required to submit periodic financial reports under the terms and conditions of its federal award contracts. Condition The Organization submitted certain periodic financial reports that were not filed on time or were not reconciled to the accounting records. Cause The Organization did not have sufficient policies and procedures in place to maintain a system of internal controls over compliance with reporting requirements. Effect Certain periodic financial reports were not filed on time or did not reconcile to the accounting records. Questioned Costs Unknown Context For one program under the Social Services Block Grant, the final reports were submitted after the deadline. For one program under the Continuum of Care grant, the final report submitted did not reconcile to the accounting records. Repeat Finding Yes Recommendation We recommend that a system of internal controls be implemented to ensure that reports are filed timely and reconciled to the accounting records. We recommend that reports be reviewed and approved by a responsible official of the Organization prior to submission, and that the review and approval is documented. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-002
Finding No. 2024-002: Compliance Reporting – Significant Deficiency Assistance Listing Program Title and Number: Continuum of Care Program 14.267, Social Services Block Grant 93.667 Federal Agency: U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services Criteria The Organization is required to submit periodic financial reports under the terms and conditions of its federal award contracts. Condition The Organization submitted certain periodic financial reports that were not filed on time or were not reconciled to the accounting records. Cause The Organization did not have sufficient policies and procedures in place to maintain a system of internal controls over compliance with reporting requirements. Effect Certain periodic financial reports were not filed on time or did not reconcile to the accounting records. Questioned Costs Unknown Context For one program under the Social Services Block Grant, the final reports were submitted after the deadline. For one program under the Continuum of Care grant, the final report submitted did not reconcile to the accounting records. Repeat Finding Yes Recommendation We recommend that a system of internal controls be implemented to ensure that reports are filed timely and reconciled to the accounting records. We recommend that reports be reviewed and approved by a responsible official of the Organization prior to submission, and that the review and approval is documented. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-002
Finding No. 2024-002: Compliance Reporting – Significant Deficiency Assistance Listing Program Title and Number: Continuum of Care Program 14.267, Social Services Block Grant 93.667 Federal Agency: U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services Criteria The Organization is required to submit periodic financial reports under the terms and conditions of its federal award contracts. Condition The Organization submitted certain periodic financial reports that were not filed on time or were not reconciled to the accounting records. Cause The Organization did not have sufficient policies and procedures in place to maintain a system of internal controls over compliance with reporting requirements. Effect Certain periodic financial reports were not filed on time or did not reconcile to the accounting records. Questioned Costs Unknown Context For one program under the Social Services Block Grant, the final reports were submitted after the deadline. For one program under the Continuum of Care grant, the final report submitted did not reconcile to the accounting records. Repeat Finding Yes Recommendation We recommend that a system of internal controls be implemented to ensure that reports are filed timely and reconciled to the accounting records. We recommend that reports be reviewed and approved by a responsible official of the Organization prior to submission, and that the review and approval is documented. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. The cost allocations should be reviewed and updated for changes to operations. Condition The Organization was unable to produce documentation supporting its cost allocation plan (“CAP”). Cause The Organization was unable to produce support for the allocation of costs to federal awards. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context The Organization is unable to document the basis for allocating costs to its federal awards. Repeat Finding Yes Recommendation We recommend that the Organization document its basis for allocating costs to federal awards, and that the supporting documentation and related reconciliations be retained, in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The CAP should be reviewed periodically and updated for changes in operations as deemed necessary, and approved by the Board of Directors. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for computing and allocating costs to federal awards according to the CAP is unsupported. Questioned Costs Unknown Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Repeat Finding Yes Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.