Finding No.: 2024-001
Criteria
A fundamental concept of a strong payroll control environment is the proper approval and retention of employee wage rates and contracts. Documentation should be retained for all pay rate changes noting the date of change and the approval for the change.
Conditions Found
During our audit, we noted two employees who lacked appropriate pay rate support for their wage rates in effect for the year ended September 30, 2024.
Cause
The Organization is not adhering to their review and approval process and retention of pay rate support.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established review and approval process over pay rate support and proper retention of such information.
Views of Responsible Officials
Management agrees with this recommendation and will implement an annual review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-002
Criteria
The Organization has established the control requiring all expenditures above $2,000 requiring dual signature.
Conditions Found
During our audit, we noted one check which lacked the required dual signature.
Cause
The Organization is not adhering to their established controls around expenditures.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established control around dual signatures for all disbursements above their stated threshold.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-003
Criteria
In order for an Organization’s system of internal controls to function properly, it is essential that there be clear definitions of job responsibilities. Assignment of responsibilities should include the appropriate segregation of duties in order to ensure proper control. Also, personnel within the Organization should be cross-trained to ensure that in the event an employee leaves the Organization, there would be another employee prepared to take on the responsibilities. Such responsibilities should be formally documented in a policies and procedures manual.
Conditions Found
During audit procedures, it was noted that the Organization had trouble producing internal control procedure documents that had been updated for the period under audit. The Organization also relies heavily on a third party to produce quarterly and annual reporting.
Cause
The Organization lacks updated and proper documentation around policies and procedures and lacks formal review of third party information.
Effect
The SEFA and financial statements could be inaccurately presented. Recommendation
We recommend a document be maintained and regularly updated to reflect the current procedures, policies, roles and responsibilities in place. In addition, there should be formal documented review and approval by someone in the Organization of the work produced by the third party to ensure any errors or omissions in financial information are caught.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-001
Criteria
A fundamental concept of a strong payroll control environment is the proper approval and retention of employee wage rates and contracts. Documentation should be retained for all pay rate changes noting the date of change and the approval for the change.
Conditions Found
During our audit, we noted two employees who lacked appropriate pay rate support for their wage rates in effect for the year ended September 30, 2024.
Cause
The Organization is not adhering to their review and approval process and retention of pay rate support.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established review and approval process over pay rate support and proper retention of such information.
Views of Responsible Officials
Management agrees with this recommendation and will implement an annual review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-002
Criteria
The Organization has established the control requiring all expenditures above $2,000 requiring dual signature.
Conditions Found
During our audit, we noted one check which lacked the required dual signature.
Cause
The Organization is not adhering to their established controls around expenditures.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established control around dual signatures for all disbursements above their stated threshold.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-003
Criteria
In order for an Organization’s system of internal controls to function properly, it is essential that there be clear definitions of job responsibilities. Assignment of responsibilities should include the appropriate segregation of duties in order to ensure proper control. Also, personnel within the Organization should be cross-trained to ensure that in the event an employee leaves the Organization, there would be another employee prepared to take on the responsibilities. Such responsibilities should be formally documented in a policies and procedures manual.
Conditions Found
During audit procedures, it was noted that the Organization had trouble producing internal control procedure documents that had been updated for the period under audit. The Organization also relies heavily on a third party to produce quarterly and annual reporting.
Cause
The Organization lacks updated and proper documentation around policies and procedures and lacks formal review of third party information.
Effect
The SEFA and financial statements could be inaccurately presented. Recommendation
We recommend a document be maintained and regularly updated to reflect the current procedures, policies, roles and responsibilities in place. In addition, there should be formal documented review and approval by someone in the Organization of the work produced by the third party to ensure any errors or omissions in financial information are caught.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-001
Criteria
A fundamental concept of a strong payroll control environment is the proper approval and retention of employee wage rates and contracts. Documentation should be retained for all pay rate changes noting the date of change and the approval for the change.
Conditions Found
During our audit, we noted two employees who lacked appropriate pay rate support for their wage rates in effect for the year ended September 30, 2024.
Cause
The Organization is not adhering to their review and approval process and retention of pay rate support.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established review and approval process over pay rate support and proper retention of such information.
Views of Responsible Officials
Management agrees with this recommendation and will implement an annual review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-002
Criteria
The Organization has established the control requiring all expenditures above $2,000 requiring dual signature.
Conditions Found
During our audit, we noted one check which lacked the required dual signature.
Cause
The Organization is not adhering to their established controls around expenditures.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established control around dual signatures for all disbursements above their stated threshold.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-003
Criteria
In order for an Organization’s system of internal controls to function properly, it is essential that there be clear definitions of job responsibilities. Assignment of responsibilities should include the appropriate segregation of duties in order to ensure proper control. Also, personnel within the Organization should be cross-trained to ensure that in the event an employee leaves the Organization, there would be another employee prepared to take on the responsibilities. Such responsibilities should be formally documented in a policies and procedures manual.
Conditions Found
During audit procedures, it was noted that the Organization had trouble producing internal control procedure documents that had been updated for the period under audit. The Organization also relies heavily on a third party to produce quarterly and annual reporting.
Cause
The Organization lacks updated and proper documentation around policies and procedures and lacks formal review of third party information.
Effect
The SEFA and financial statements could be inaccurately presented. Recommendation
We recommend a document be maintained and regularly updated to reflect the current procedures, policies, roles and responsibilities in place. In addition, there should be formal documented review and approval by someone in the Organization of the work produced by the third party to ensure any errors or omissions in financial information are caught.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-001
Criteria
A fundamental concept of a strong payroll control environment is the proper approval and retention of employee wage rates and contracts. Documentation should be retained for all pay rate changes noting the date of change and the approval for the change.
Conditions Found
During our audit, we noted two employees who lacked appropriate pay rate support for their wage rates in effect for the year ended September 30, 2024.
Cause
The Organization is not adhering to their review and approval process and retention of pay rate support.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established review and approval process over pay rate support and proper retention of such information.
Views of Responsible Officials
Management agrees with this recommendation and will implement an annual review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-002
Criteria
The Organization has established the control requiring all expenditures above $2,000 requiring dual signature.
Conditions Found
During our audit, we noted one check which lacked the required dual signature.
Cause
The Organization is not adhering to their established controls around expenditures.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established control around dual signatures for all disbursements above their stated threshold.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-003
Criteria
In order for an Organization’s system of internal controls to function properly, it is essential that there be clear definitions of job responsibilities. Assignment of responsibilities should include the appropriate segregation of duties in order to ensure proper control. Also, personnel within the Organization should be cross-trained to ensure that in the event an employee leaves the Organization, there would be another employee prepared to take on the responsibilities. Such responsibilities should be formally documented in a policies and procedures manual.
Conditions Found
During audit procedures, it was noted that the Organization had trouble producing internal control procedure documents that had been updated for the period under audit. The Organization also relies heavily on a third party to produce quarterly and annual reporting.
Cause
The Organization lacks updated and proper documentation around policies and procedures and lacks formal review of third party information.
Effect
The SEFA and financial statements could be inaccurately presented. Recommendation
We recommend a document be maintained and regularly updated to reflect the current procedures, policies, roles and responsibilities in place. In addition, there should be formal documented review and approval by someone in the Organization of the work produced by the third party to ensure any errors or omissions in financial information are caught.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-001
Criteria
A fundamental concept of a strong payroll control environment is the proper approval and retention of employee wage rates and contracts. Documentation should be retained for all pay rate changes noting the date of change and the approval for the change.
Conditions Found
During our audit, we noted two employees who lacked appropriate pay rate support for their wage rates in effect for the year ended September 30, 2024.
Cause
The Organization is not adhering to their review and approval process and retention of pay rate support.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established review and approval process over pay rate support and proper retention of such information.
Views of Responsible Officials
Management agrees with this recommendation and will implement an annual review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-002
Criteria
The Organization has established the control requiring all expenditures above $2,000 requiring dual signature.
Conditions Found
During our audit, we noted one check which lacked the required dual signature.
Cause
The Organization is not adhering to their established controls around expenditures.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established control around dual signatures for all disbursements above their stated threshold.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-003
Criteria
In order for an Organization’s system of internal controls to function properly, it is essential that there be clear definitions of job responsibilities. Assignment of responsibilities should include the appropriate segregation of duties in order to ensure proper control. Also, personnel within the Organization should be cross-trained to ensure that in the event an employee leaves the Organization, there would be another employee prepared to take on the responsibilities. Such responsibilities should be formally documented in a policies and procedures manual.
Conditions Found
During audit procedures, it was noted that the Organization had trouble producing internal control procedure documents that had been updated for the period under audit. The Organization also relies heavily on a third party to produce quarterly and annual reporting.
Cause
The Organization lacks updated and proper documentation around policies and procedures and lacks formal review of third party information.
Effect
The SEFA and financial statements could be inaccurately presented. Recommendation
We recommend a document be maintained and regularly updated to reflect the current procedures, policies, roles and responsibilities in place. In addition, there should be formal documented review and approval by someone in the Organization of the work produced by the third party to ensure any errors or omissions in financial information are caught.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-001
Criteria
A fundamental concept of a strong payroll control environment is the proper approval and retention of employee wage rates and contracts. Documentation should be retained for all pay rate changes noting the date of change and the approval for the change.
Conditions Found
During our audit, we noted two employees who lacked appropriate pay rate support for their wage rates in effect for the year ended September 30, 2024.
Cause
The Organization is not adhering to their review and approval process and retention of pay rate support.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established review and approval process over pay rate support and proper retention of such information.
Views of Responsible Officials
Management agrees with this recommendation and will implement an annual review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-002
Criteria
The Organization has established the control requiring all expenditures above $2,000 requiring dual signature.
Conditions Found
During our audit, we noted one check which lacked the required dual signature.
Cause
The Organization is not adhering to their established controls around expenditures.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established control around dual signatures for all disbursements above their stated threshold.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-003
Criteria
In order for an Organization’s system of internal controls to function properly, it is essential that there be clear definitions of job responsibilities. Assignment of responsibilities should include the appropriate segregation of duties in order to ensure proper control. Also, personnel within the Organization should be cross-trained to ensure that in the event an employee leaves the Organization, there would be another employee prepared to take on the responsibilities. Such responsibilities should be formally documented in a policies and procedures manual.
Conditions Found
During audit procedures, it was noted that the Organization had trouble producing internal control procedure documents that had been updated for the period under audit. The Organization also relies heavily on a third party to produce quarterly and annual reporting.
Cause
The Organization lacks updated and proper documentation around policies and procedures and lacks formal review of third party information.
Effect
The SEFA and financial statements could be inaccurately presented. Recommendation
We recommend a document be maintained and regularly updated to reflect the current procedures, policies, roles and responsibilities in place. In addition, there should be formal documented review and approval by someone in the Organization of the work produced by the third party to ensure any errors or omissions in financial information are caught.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-001
Criteria
A fundamental concept of a strong payroll control environment is the proper approval and retention of employee wage rates and contracts. Documentation should be retained for all pay rate changes noting the date of change and the approval for the change.
Conditions Found
During our audit, we noted two employees who lacked appropriate pay rate support for their wage rates in effect for the year ended September 30, 2024.
Cause
The Organization is not adhering to their review and approval process and retention of pay rate support.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established review and approval process over pay rate support and proper retention of such information.
Views of Responsible Officials
Management agrees with this recommendation and will implement an annual review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-002
Criteria
The Organization has established the control requiring all expenditures above $2,000 requiring dual signature.
Conditions Found
During our audit, we noted one check which lacked the required dual signature.
Cause
The Organization is not adhering to their established controls around expenditures.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established control around dual signatures for all disbursements above their stated threshold.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-003
Criteria
In order for an Organization’s system of internal controls to function properly, it is essential that there be clear definitions of job responsibilities. Assignment of responsibilities should include the appropriate segregation of duties in order to ensure proper control. Also, personnel within the Organization should be cross-trained to ensure that in the event an employee leaves the Organization, there would be another employee prepared to take on the responsibilities. Such responsibilities should be formally documented in a policies and procedures manual.
Conditions Found
During audit procedures, it was noted that the Organization had trouble producing internal control procedure documents that had been updated for the period under audit. The Organization also relies heavily on a third party to produce quarterly and annual reporting.
Cause
The Organization lacks updated and proper documentation around policies and procedures and lacks formal review of third party information.
Effect
The SEFA and financial statements could be inaccurately presented. Recommendation
We recommend a document be maintained and regularly updated to reflect the current procedures, policies, roles and responsibilities in place. In addition, there should be formal documented review and approval by someone in the Organization of the work produced by the third party to ensure any errors or omissions in financial information are caught.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-001
Criteria
A fundamental concept of a strong payroll control environment is the proper approval and retention of employee wage rates and contracts. Documentation should be retained for all pay rate changes noting the date of change and the approval for the change.
Conditions Found
During our audit, we noted two employees who lacked appropriate pay rate support for their wage rates in effect for the year ended September 30, 2024.
Cause
The Organization is not adhering to their review and approval process and retention of pay rate support.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established review and approval process over pay rate support and proper retention of such information.
Views of Responsible Officials
Management agrees with this recommendation and will implement an annual review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-002
Criteria
The Organization has established the control requiring all expenditures above $2,000 requiring dual signature.
Conditions Found
During our audit, we noted one check which lacked the required dual signature.
Cause
The Organization is not adhering to their established controls around expenditures.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established control around dual signatures for all disbursements above their stated threshold.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-003
Criteria
In order for an Organization’s system of internal controls to function properly, it is essential that there be clear definitions of job responsibilities. Assignment of responsibilities should include the appropriate segregation of duties in order to ensure proper control. Also, personnel within the Organization should be cross-trained to ensure that in the event an employee leaves the Organization, there would be another employee prepared to take on the responsibilities. Such responsibilities should be formally documented in a policies and procedures manual.
Conditions Found
During audit procedures, it was noted that the Organization had trouble producing internal control procedure documents that had been updated for the period under audit. The Organization also relies heavily on a third party to produce quarterly and annual reporting.
Cause
The Organization lacks updated and proper documentation around policies and procedures and lacks formal review of third party information.
Effect
The SEFA and financial statements could be inaccurately presented. Recommendation
We recommend a document be maintained and regularly updated to reflect the current procedures, policies, roles and responsibilities in place. In addition, there should be formal documented review and approval by someone in the Organization of the work produced by the third party to ensure any errors or omissions in financial information are caught.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-001
Criteria
A fundamental concept of a strong payroll control environment is the proper approval and retention of employee wage rates and contracts. Documentation should be retained for all pay rate changes noting the date of change and the approval for the change.
Conditions Found
During our audit, we noted two employees who lacked appropriate pay rate support for their wage rates in effect for the year ended September 30, 2024.
Cause
The Organization is not adhering to their review and approval process and retention of pay rate support.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established review and approval process over pay rate support and proper retention of such information.
Views of Responsible Officials
Management agrees with this recommendation and will implement an annual review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-002
Criteria
The Organization has established the control requiring all expenditures above $2,000 requiring dual signature.
Conditions Found
During our audit, we noted one check which lacked the required dual signature.
Cause
The Organization is not adhering to their established controls around expenditures.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established control around dual signatures for all disbursements above their stated threshold.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-003
Criteria
In order for an Organization’s system of internal controls to function properly, it is essential that there be clear definitions of job responsibilities. Assignment of responsibilities should include the appropriate segregation of duties in order to ensure proper control. Also, personnel within the Organization should be cross-trained to ensure that in the event an employee leaves the Organization, there would be another employee prepared to take on the responsibilities. Such responsibilities should be formally documented in a policies and procedures manual.
Conditions Found
During audit procedures, it was noted that the Organization had trouble producing internal control procedure documents that had been updated for the period under audit. The Organization also relies heavily on a third party to produce quarterly and annual reporting.
Cause
The Organization lacks updated and proper documentation around policies and procedures and lacks formal review of third party information.
Effect
The SEFA and financial statements could be inaccurately presented. Recommendation
We recommend a document be maintained and regularly updated to reflect the current procedures, policies, roles and responsibilities in place. In addition, there should be formal documented review and approval by someone in the Organization of the work produced by the third party to ensure any errors or omissions in financial information are caught.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-001
Criteria
A fundamental concept of a strong payroll control environment is the proper approval and retention of employee wage rates and contracts. Documentation should be retained for all pay rate changes noting the date of change and the approval for the change.
Conditions Found
During our audit, we noted two employees who lacked appropriate pay rate support for their wage rates in effect for the year ended September 30, 2024.
Cause
The Organization is not adhering to their review and approval process and retention of pay rate support.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established review and approval process over pay rate support and proper retention of such information.
Views of Responsible Officials
Management agrees with this recommendation and will implement an annual review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-002
Criteria
The Organization has established the control requiring all expenditures above $2,000 requiring dual signature.
Conditions Found
During our audit, we noted one check which lacked the required dual signature.
Cause
The Organization is not adhering to their established controls around expenditures.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established control around dual signatures for all disbursements above their stated threshold.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-003
Criteria
In order for an Organization’s system of internal controls to function properly, it is essential that there be clear definitions of job responsibilities. Assignment of responsibilities should include the appropriate segregation of duties in order to ensure proper control. Also, personnel within the Organization should be cross-trained to ensure that in the event an employee leaves the Organization, there would be another employee prepared to take on the responsibilities. Such responsibilities should be formally documented in a policies and procedures manual.
Conditions Found
During audit procedures, it was noted that the Organization had trouble producing internal control procedure documents that had been updated for the period under audit. The Organization also relies heavily on a third party to produce quarterly and annual reporting.
Cause
The Organization lacks updated and proper documentation around policies and procedures and lacks formal review of third party information.
Effect
The SEFA and financial statements could be inaccurately presented. Recommendation
We recommend a document be maintained and regularly updated to reflect the current procedures, policies, roles and responsibilities in place. In addition, there should be formal documented review and approval by someone in the Organization of the work produced by the third party to ensure any errors or omissions in financial information are caught.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-001
Criteria
A fundamental concept of a strong payroll control environment is the proper approval and retention of employee wage rates and contracts. Documentation should be retained for all pay rate changes noting the date of change and the approval for the change.
Conditions Found
During our audit, we noted two employees who lacked appropriate pay rate support for their wage rates in effect for the year ended September 30, 2024.
Cause
The Organization is not adhering to their review and approval process and retention of pay rate support.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established review and approval process over pay rate support and proper retention of such information.
Views of Responsible Officials
Management agrees with this recommendation and will implement an annual review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-002
Criteria
The Organization has established the control requiring all expenditures above $2,000 requiring dual signature.
Conditions Found
During our audit, we noted one check which lacked the required dual signature.
Cause
The Organization is not adhering to their established controls around expenditures.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established control around dual signatures for all disbursements above their stated threshold.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-003
Criteria
In order for an Organization’s system of internal controls to function properly, it is essential that there be clear definitions of job responsibilities. Assignment of responsibilities should include the appropriate segregation of duties in order to ensure proper control. Also, personnel within the Organization should be cross-trained to ensure that in the event an employee leaves the Organization, there would be another employee prepared to take on the responsibilities. Such responsibilities should be formally documented in a policies and procedures manual.
Conditions Found
During audit procedures, it was noted that the Organization had trouble producing internal control procedure documents that had been updated for the period under audit. The Organization also relies heavily on a third party to produce quarterly and annual reporting.
Cause
The Organization lacks updated and proper documentation around policies and procedures and lacks formal review of third party information.
Effect
The SEFA and financial statements could be inaccurately presented. Recommendation
We recommend a document be maintained and regularly updated to reflect the current procedures, policies, roles and responsibilities in place. In addition, there should be formal documented review and approval by someone in the Organization of the work produced by the third party to ensure any errors or omissions in financial information are caught.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-001
Criteria
A fundamental concept of a strong payroll control environment is the proper approval and retention of employee wage rates and contracts. Documentation should be retained for all pay rate changes noting the date of change and the approval for the change.
Conditions Found
During our audit, we noted two employees who lacked appropriate pay rate support for their wage rates in effect for the year ended September 30, 2024.
Cause
The Organization is not adhering to their review and approval process and retention of pay rate support.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established review and approval process over pay rate support and proper retention of such information.
Views of Responsible Officials
Management agrees with this recommendation and will implement an annual review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-002
Criteria
The Organization has established the control requiring all expenditures above $2,000 requiring dual signature.
Conditions Found
During our audit, we noted one check which lacked the required dual signature.
Cause
The Organization is not adhering to their established controls around expenditures.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established control around dual signatures for all disbursements above their stated threshold.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-003
Criteria
In order for an Organization’s system of internal controls to function properly, it is essential that there be clear definitions of job responsibilities. Assignment of responsibilities should include the appropriate segregation of duties in order to ensure proper control. Also, personnel within the Organization should be cross-trained to ensure that in the event an employee leaves the Organization, there would be another employee prepared to take on the responsibilities. Such responsibilities should be formally documented in a policies and procedures manual.
Conditions Found
During audit procedures, it was noted that the Organization had trouble producing internal control procedure documents that had been updated for the period under audit. The Organization also relies heavily on a third party to produce quarterly and annual reporting.
Cause
The Organization lacks updated and proper documentation around policies and procedures and lacks formal review of third party information.
Effect
The SEFA and financial statements could be inaccurately presented. Recommendation
We recommend a document be maintained and regularly updated to reflect the current procedures, policies, roles and responsibilities in place. In addition, there should be formal documented review and approval by someone in the Organization of the work produced by the third party to ensure any errors or omissions in financial information are caught.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-001
Criteria
A fundamental concept of a strong payroll control environment is the proper approval and retention of employee wage rates and contracts. Documentation should be retained for all pay rate changes noting the date of change and the approval for the change.
Conditions Found
During our audit, we noted two employees who lacked appropriate pay rate support for their wage rates in effect for the year ended September 30, 2024.
Cause
The Organization is not adhering to their review and approval process and retention of pay rate support.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established review and approval process over pay rate support and proper retention of such information.
Views of Responsible Officials
Management agrees with this recommendation and will implement an annual review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-002
Criteria
The Organization has established the control requiring all expenditures above $2,000 requiring dual signature.
Conditions Found
During our audit, we noted one check which lacked the required dual signature.
Cause
The Organization is not adhering to their established controls around expenditures.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established control around dual signatures for all disbursements above their stated threshold.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-003
Criteria
In order for an Organization’s system of internal controls to function properly, it is essential that there be clear definitions of job responsibilities. Assignment of responsibilities should include the appropriate segregation of duties in order to ensure proper control. Also, personnel within the Organization should be cross-trained to ensure that in the event an employee leaves the Organization, there would be another employee prepared to take on the responsibilities. Such responsibilities should be formally documented in a policies and procedures manual.
Conditions Found
During audit procedures, it was noted that the Organization had trouble producing internal control procedure documents that had been updated for the period under audit. The Organization also relies heavily on a third party to produce quarterly and annual reporting.
Cause
The Organization lacks updated and proper documentation around policies and procedures and lacks formal review of third party information.
Effect
The SEFA and financial statements could be inaccurately presented. Recommendation
We recommend a document be maintained and regularly updated to reflect the current procedures, policies, roles and responsibilities in place. In addition, there should be formal documented review and approval by someone in the Organization of the work produced by the third party to ensure any errors or omissions in financial information are caught.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-001
Criteria
A fundamental concept of a strong payroll control environment is the proper approval and retention of employee wage rates and contracts. Documentation should be retained for all pay rate changes noting the date of change and the approval for the change.
Conditions Found
During our audit, we noted two employees who lacked appropriate pay rate support for their wage rates in effect for the year ended September 30, 2024.
Cause
The Organization is not adhering to their review and approval process and retention of pay rate support.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established review and approval process over pay rate support and proper retention of such information.
Views of Responsible Officials
Management agrees with this recommendation and will implement an annual review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-002
Criteria
The Organization has established the control requiring all expenditures above $2,000 requiring dual signature.
Conditions Found
During our audit, we noted one check which lacked the required dual signature.
Cause
The Organization is not adhering to their established controls around expenditures.
Effect
The SEFA and financial statements could be inaccurately presented.
Recommendation
We recommend the Organization adhere to their established control around dual signatures for all disbursements above their stated threshold.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.
Finding No.: 2024-003
Criteria
In order for an Organization’s system of internal controls to function properly, it is essential that there be clear definitions of job responsibilities. Assignment of responsibilities should include the appropriate segregation of duties in order to ensure proper control. Also, personnel within the Organization should be cross-trained to ensure that in the event an employee leaves the Organization, there would be another employee prepared to take on the responsibilities. Such responsibilities should be formally documented in a policies and procedures manual.
Conditions Found
During audit procedures, it was noted that the Organization had trouble producing internal control procedure documents that had been updated for the period under audit. The Organization also relies heavily on a third party to produce quarterly and annual reporting.
Cause
The Organization lacks updated and proper documentation around policies and procedures and lacks formal review of third party information.
Effect
The SEFA and financial statements could be inaccurately presented. Recommendation
We recommend a document be maintained and regularly updated to reflect the current procedures, policies, roles and responsibilities in place. In addition, there should be formal documented review and approval by someone in the Organization of the work produced by the third party to ensure any errors or omissions in financial information are caught.
Views of Responsible Officials
Management agrees with this recommendation and will implement a review and approval process effective for the fiscal 2025 reporting period.