FAC Explorer

Audit 352634

FY End
2024-09-30
Total Expended
$9.53M
Findings
48
Programs
7
Organization: Family Guidance Center of Alabama, Inc. (AL)
Year: 2024 Accepted: 2025-04-03
Auditor: Aldridge Borden & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
553998 2024-002 Significant Deficiency Yes L
553999 2024-003 Significant Deficiency Yes I
554000 2024-004 Significant Deficiency - L
554001 2024-002 Significant Deficiency Yes L
554002 2024-003 Significant Deficiency Yes I
554003 2024-004 Significant Deficiency - L
554004 2024-003 Significant Deficiency Yes I
554005 2024-004 Significant Deficiency - L
554006 2024-003 Significant Deficiency Yes I
554007 2024-004 Significant Deficiency - L
554008 2024-003 Significant Deficiency Yes I
554009 2024-004 Significant Deficiency - L
554010 2024-003 Significant Deficiency Yes I
554011 2024-004 Significant Deficiency - L
554012 2024-003 Significant Deficiency Yes I
554013 2024-004 Significant Deficiency - L
554014 2024-003 Significant Deficiency Yes I
554015 2024-004 Significant Deficiency - L
554016 2024-003 Significant Deficiency Yes I
554017 2024-004 Significant Deficiency - L
554018 2024-003 Significant Deficiency Yes I
554019 2024-004 Significant Deficiency - L
554020 2024-003 Significant Deficiency Yes I
554021 2024-004 Significant Deficiency - L
1130440 2024-002 Significant Deficiency Yes L
1130441 2024-003 Significant Deficiency Yes I
1130442 2024-004 Significant Deficiency - L
1130443 2024-002 Significant Deficiency Yes L
1130444 2024-003 Significant Deficiency Yes I
1130445 2024-004 Significant Deficiency - L
1130446 2024-003 Significant Deficiency Yes I
1130447 2024-004 Significant Deficiency - L
1130448 2024-003 Significant Deficiency Yes I
1130449 2024-004 Significant Deficiency - L
1130450 2024-003 Significant Deficiency Yes I
1130451 2024-004 Significant Deficiency - L
1130452 2024-003 Significant Deficiency Yes I
1130453 2024-004 Significant Deficiency - L
1130454 2024-003 Significant Deficiency Yes I
1130455 2024-004 Significant Deficiency - L
1130456 2024-003 Significant Deficiency Yes I
1130457 2024-004 Significant Deficiency - L
1130458 2024-003 Significant Deficiency Yes I
1130459 2024-004 Significant Deficiency - L
1130460 2024-003 Significant Deficiency Yes I
1130461 2024-004 Significant Deficiency - L
1130462 2024-003 Significant Deficiency Yes I
1130463 2024-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $1.25M Yes 3
93.558 Temporary Assistance for Needy Families $495,838 - 2
10.558 Child and Adult Care Food Program $333,106 - 2
17.259 Wioa Youth Activities $217,821 - 2
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $148,868 Yes 2
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $63,305 - 2
93.U01 Grant Management for Covid Relief Funds $34,413 - 2

Contacts

Name Title Type
RJDNWJHNSX98 Debbie Pinnock Auditee
3342704100 Amanda Hines Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF ACCOUNTING Accounting Policies: ACCRUAL BASIS OF ACCOUNTING De Minimis Rate Used: N Rate Explanation: Family Guidance Center of Alabama, Inc. did not elect to use the 10% de minimis indirect cost rate. Family Guidance Center of Alabama, Inc. follows the accrual basis of accounting in preparing this schedule. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. This methos is consistent with the preparation of the Center’s financial statements.
Title: NOTE 2 - DE MINIMUS ELECTION Accounting Policies: ACCRUAL BASIS OF ACCOUNTING De Minimis Rate Used: N Rate Explanation: Family Guidance Center of Alabama, Inc. did not elect to use the 10% de minimis indirect cost rate. Family Guidance Center of Alabama, Inc. did not elect to use the 10% de minimis indirect cost rate.
Title: NOTE 3 - OTHER INFORMATION Accounting Policies: ACCRUAL BASIS OF ACCOUNTING De Minimis Rate Used: N Rate Explanation: Family Guidance Center of Alabama, Inc. did not elect to use the 10% de minimis indirect cost rate. Family Guidance Center of Alabama, Inc. recognized $193,174 of noncash rent income and expense related to the amortization of major renovation costs incurred in lieu of monthly rental payments for certain leased properties. These costs were considered expenditures at the time of renovation and are not included in the amounts reported above.

Finding Details

Finding 2024-002
United States Department of Health and Human Services Direct funding Program: Head Start CFDA: 93.600 Grant Number: 04CH011788-04-00 Noncompliance / Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response The grant requires semi-annual and annual reporting expenditures incurred for awards. Semi-annual SF-425 report for grant award 04CH011788-04-00 were due March 1, 2024 and October 31, 2024. The annual SF-425 report was due October 31, 2024. Management agrees with our recommendation and finding. The delinquent reports have been prepared and submitted as of audit issuance. In addition, the role of Assistant Executive Director has changed as of date of this report. As such, a different individual will be monitoring and tracking the reporting requirements. The Center failed to submit timely semi-annual and annual reports for the grant periods ending January 31, 2024, and July 31, 2024. The semi-annual report for the period ending January 31, 2024 which was due March 1, 2024, was submitted in October 2024. The semi-annual and annual reports for the periods ending July 31, 2024, were submitted in February 2025. Reporting deadlines are not being appropriately tracked and monitored. We recommend management review current controls over reporting to ensure timeliness of report submissions. The Center was required to file the reports late to rectify the matter
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-002
United States Department of Health and Human Services Direct funding Program: Head Start CFDA: 93.600 Grant Number: 04CH011788-04-00 Noncompliance / Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response The grant requires semi-annual and annual reporting expenditures incurred for awards. Semi-annual SF-425 report for grant award 04CH011788-04-00 were due March 1, 2024 and October 31, 2024. The annual SF-425 report was due October 31, 2024. Management agrees with our recommendation and finding. The delinquent reports have been prepared and submitted as of audit issuance. In addition, the role of Assistant Executive Director has changed as of date of this report. As such, a different individual will be monitoring and tracking the reporting requirements. The Center failed to submit timely semi-annual and annual reports for the grant periods ending January 31, 2024, and July 31, 2024. The semi-annual report for the period ending January 31, 2024 which was due March 1, 2024, was submitted in October 2024. The semi-annual and annual reports for the periods ending July 31, 2024, were submitted in February 2025. Reporting deadlines are not being appropriately tracked and monitored. We recommend management review current controls over reporting to ensure timeliness of report submissions. The Center was required to file the reports late to rectify the matter
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-002
United States Department of Health and Human Services Direct funding Program: Head Start CFDA: 93.600 Grant Number: 04CH011788-04-00 Noncompliance / Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response The grant requires semi-annual and annual reporting expenditures incurred for awards. Semi-annual SF-425 report for grant award 04CH011788-04-00 were due March 1, 2024 and October 31, 2024. The annual SF-425 report was due October 31, 2024. Management agrees with our recommendation and finding. The delinquent reports have been prepared and submitted as of audit issuance. In addition, the role of Assistant Executive Director has changed as of date of this report. As such, a different individual will be monitoring and tracking the reporting requirements. The Center failed to submit timely semi-annual and annual reports for the grant periods ending January 31, 2024, and July 31, 2024. The semi-annual report for the period ending January 31, 2024 which was due March 1, 2024, was submitted in October 2024. The semi-annual and annual reports for the periods ending July 31, 2024, were submitted in February 2025. Reporting deadlines are not being appropriately tracked and monitored. We recommend management review current controls over reporting to ensure timeliness of report submissions. The Center was required to file the reports late to rectify the matter
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-002
United States Department of Health and Human Services Direct funding Program: Head Start CFDA: 93.600 Grant Number: 04CH011788-04-00 Noncompliance / Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response The grant requires semi-annual and annual reporting expenditures incurred for awards. Semi-annual SF-425 report for grant award 04CH011788-04-00 were due March 1, 2024 and October 31, 2024. The annual SF-425 report was due October 31, 2024. Management agrees with our recommendation and finding. The delinquent reports have been prepared and submitted as of audit issuance. In addition, the role of Assistant Executive Director has changed as of date of this report. As such, a different individual will be monitoring and tracking the reporting requirements. The Center failed to submit timely semi-annual and annual reports for the grant periods ending January 31, 2024, and July 31, 2024. The semi-annual report for the period ending January 31, 2024 which was due March 1, 2024, was submitted in October 2024. The semi-annual and annual reports for the periods ending July 31, 2024, were submitted in February 2025. Reporting deadlines are not being appropriately tracked and monitored. We recommend management review current controls over reporting to ensure timeliness of report submissions. The Center was required to file the reports late to rectify the matter
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.
Finding 2024-003
All Funding Sources Significant Deficiency Procurement Criteria Condition Cause Effect Recommendation Management's Response An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Management agrees with our recommendation and finding and will work to implement a policy. The entity has continued to reference specific grant manuals and guidelines as its written procurement policy. We recommend management develop and adhere to an internally developed policy for all procurements using Federally sourced funds. The Center maintains specific grant manuals and guidelines as its written policies; however, previous audit identified errors in misapplying grant guidelines among funding sources. A recommendation was made in previous audit to develop a policy that would cover all procurements using Federally sourced funds. Such policy was not developed. Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed and subject the entity to possible claims.
Finding 2024-004
All Funding Sources Significant Deficiency Reporting Criteria Condition Cause Effect Recommendation Management's Response Management agrees with our recommendation and finding and will work to ensure each grant's financial report is reviewed and approved each month. An entity must have controls in place to ensure that reports for federal awards are supported by applicable accounting records. Grant activity is tracked in the general ledger based on grant codes. Internal processes are designed such that the Assistant Executive Director reviews accuracy of grant reports by comparing to the grant activity within the general ledger. During the year we noted certain grant reports did not match the underlying general ledger data for the same period. Per discussion with Assistant Executive Director, certain allocation adjustments may be determined necessary during the preparation of reports that are not being posted appropriately to the general ledger. In one reporting instance identified, salary allocations were adjusted to reflect grant related costs; however, this reallocation was not updated in the ledger. Inaccurate reporting could result in costs being disallowed and subject the entity to possible claims. We recommend reports be reviewed against the general ledger prior to submission, and any discrepancies should be addressed timely.