Audit 363745

Condition: The audit reporting package and data collection form for the year ended June 30, 2024 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as an low-risk auditee for two years. Recommendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, see corrective action plan.

Condition: The audit reporting package and data collection form for the year ended June 30, 2024 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as an low-risk auditee for two years. Recommendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, see corrective action plan.

Condition: The Organization does not have written procurement policies in accordance with procurement requirements contained within the Uniform Guidance. Criteria: OMB Uniform Guidance §200.318 required that entities must have and use documented procurement procedures that conform to the procurement standards identified in §200.317 through §200.327. These procedures must include written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2024 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. The Organization has existing purchasing and conflict of interest policies in place; however, it was not aware that its existing purchasing policies were required to be updated to explicitly comply with the standards in the Uniform Guidance. Effect: In the absence of a written policy, it is more likely that the Organization's procurement practices will not comply with the Uniform Guidance. The Organization did not comply with the procurement standards concerning suspension and debarment and documentation of procurement activities. Recommendation: A written procurement policy and a written standard of conduct should be established in accordance with procurement requirements contained in the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, see corrective action plan.

Condition: The Organization does not have written procurement policies in accordance with procurement requirements contained within the Uniform Guidance. Criteria: OMB Uniform Guidance §200.318 required that entities must have and use documented procurement procedures that conform to the procurement standards identified in §200.317 through §200.327. These procedures must include written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2024 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. The Organization has existing purchasing and conflict of interest policies in place; however, it was not aware that its existing purchasing policies were required to be updated to explicitly comply with the standards in the Uniform Guidance. Effect: In the absence of a written policy, it is more likely that the Organization's procurement practices will not comply with the Uniform Guidance. The Organization did not comply with the procurement standards concerning suspension and debarment and documentation of procurement activities. Recommendation: A written procurement policy and a written standard of conduct should be established in accordance with procurement requirements contained in the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, see corrective action plan.

Condition: In the testing of 40 payroll periods there were 5 instances in which the timecard was not signed by the employee; these instances occurred for a total of 3 employees working on the program. Criteria: CFR Part 200.430(g) identified standards for documentation of personnel expenses. Internal controls within the organization should be designed and effectively implemented to support these standards for documentation. Cause: During the year the Organization was implementing new time tracking processes and during that implementation process some individual timecards were not properly signed off. Effect: The allocation on the timecard for the period was not attested to be accurate and properly distributed by the employee. Recommendation: The Organization should review its control process for the reviewer and approver of time to ensure that the supervisor does not approve time for which there is no employee signature. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, see corrective action plan.

Condition: In the testing of 40 payroll periods there were 5 instances in which the timecard was not signed by the employee; these instances occurred for a total of 3 employees working on the program. Criteria: CFR Part 200.430(g) identified standards for documentation of personnel expenses. Internal controls within the organization should be designed and effectively implemented to support these standards for documentation. Cause: During the year the Organization was implementing new time tracking processes and during that implementation process some individual timecards were not properly signed off. Effect: The allocation on the timecard for the period was not attested to be accurate and properly distributed by the employee. Recommendation: The Organization should review its control process for the reviewer and approver of time to ensure that the supervisor does not approve time for which there is no employee signature. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, see corrective action plan.

Condition: The audit reporting package and data collection form for the year ended June 30, 2024 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as an low-risk auditee for two years. Recommendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, see corrective action plan.

Condition: The audit reporting package and data collection form for the year ended June 30, 2024 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as an low-risk auditee for two years. Recommendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, see corrective action plan.

Condition: The Organization does not have written procurement policies in accordance with procurement requirements contained within the Uniform Guidance. Criteria: OMB Uniform Guidance §200.318 required that entities must have and use documented procurement procedures that conform to the procurement standards identified in §200.317 through §200.327. These procedures must include written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2024 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. The Organization has existing purchasing and conflict of interest policies in place; however, it was not aware that its existing purchasing policies were required to be updated to explicitly comply with the standards in the Uniform Guidance. Effect: In the absence of a written policy, it is more likely that the Organization's procurement practices will not comply with the Uniform Guidance. The Organization did not comply with the procurement standards concerning suspension and debarment and documentation of procurement activities. Recommendation: A written procurement policy and a written standard of conduct should be established in accordance with procurement requirements contained in the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, see corrective action plan.

Condition: The Organization does not have written procurement policies in accordance with procurement requirements contained within the Uniform Guidance. Criteria: OMB Uniform Guidance §200.318 required that entities must have and use documented procurement procedures that conform to the procurement standards identified in §200.317 through §200.327. These procedures must include written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2024 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. The Organization has existing purchasing and conflict of interest policies in place; however, it was not aware that its existing purchasing policies were required to be updated to explicitly comply with the standards in the Uniform Guidance. Effect: In the absence of a written policy, it is more likely that the Organization's procurement practices will not comply with the Uniform Guidance. The Organization did not comply with the procurement standards concerning suspension and debarment and documentation of procurement activities. Recommendation: A written procurement policy and a written standard of conduct should be established in accordance with procurement requirements contained in the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, see corrective action plan.

Condition: In the testing of 40 payroll periods there were 5 instances in which the timecard was not signed by the employee; these instances occurred for a total of 3 employees working on the program. Criteria: CFR Part 200.430(g) identified standards for documentation of personnel expenses. Internal controls within the organization should be designed and effectively implemented to support these standards for documentation. Cause: During the year the Organization was implementing new time tracking processes and during that implementation process some individual timecards were not properly signed off. Effect: The allocation on the timecard for the period was not attested to be accurate and properly distributed by the employee. Recommendation: The Organization should review its control process for the reviewer and approver of time to ensure that the supervisor does not approve time for which there is no employee signature. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, see corrective action plan.

Condition: In the testing of 40 payroll periods there were 5 instances in which the timecard was not signed by the employee; these instances occurred for a total of 3 employees working on the program. Criteria: CFR Part 200.430(g) identified standards for documentation of personnel expenses. Internal controls within the organization should be designed and effectively implemented to support these standards for documentation. Cause: During the year the Organization was implementing new time tracking processes and during that implementation process some individual timecards were not properly signed off. Effect: The allocation on the timecard for the period was not attested to be accurate and properly distributed by the employee. Recommendation: The Organization should review its control process for the reviewer and approver of time to ensure that the supervisor does not approve time for which there is no employee signature. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, see corrective action plan.