Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.
Condition and context: It was noted that a significant number of the reports required were not
submitted by the due date noted in the agreement.
Criteria: Reporting procedures are an integral part of the compliance requirements in accordance
with the Uniform Guidance.
Cause: The Organization was unable to submit reports within the required time period.
Effect: Improvement is needed in order to comply with the reporting requirements of the HIAS
subaward agreement number RPFY2418.Recommendation: We recommended that the Organization should review its reporting
obligations and ensure that all future filings are made in a timely manner.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of submitting reports and improve their data collection process to enable the reports
to be submitted in a timely manner.
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.