FAC Explorer

Audit 365363

FY End
2024-12-31
Total Expended
$1.26M
Findings
10
Programs
6
Organization: Chaldean American Ladies of Charity (MI)
Year: 2024 Accepted: 2025-09-02
Auditor: Uhy LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
575315 2024-001 Material Weakness - L
575316 2024-001 Material Weakness - L
575317 2024-001 Material Weakness - L
575318 2024-001 Material Weakness - L
575319 2024-002 Material Weakness - L
1151757 2024-001 Material Weakness - L
1151758 2024-001 Material Weakness - L
1151759 2024-001 Material Weakness - L
1151760 2024-001 Material Weakness - L
1151761 2024-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $240,018 Yes 1
97.010 Citizenship Education and Training $126,254 - 0
93.576 Refugee and Entrant Assistance Discretionary Grants $95,267 Yes 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $22,907 - 0
97.024 Emergency Food and Shelter National Board Program $10,000 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $8,549 - 0

Contacts

Name Title Type
NPFURMGJSSM9 Kristin Olmedo Auditee
2485280130 Marlene Beach Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: For grants awarded before October 1, 2024, Chaldean American Ladies of Charity used the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. For grants awarded on or after October 1, 2024, Chaldean American Ladies of Charity used a de minimis rate of 15%. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Chaldean American Ladies of Charity under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of Chaldean American Ladies of Charity , it is not intended to and does not present the financial position, changes in assets or cash flows of Chaldean American Ladies of Charity .
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: For grants awarded before October 1, 2024, Chaldean American Ladies of Charity used the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. For grants awarded on or after October 1, 2024, Chaldean American Ladies of Charity used a de minimis rate of 15%. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: For grants awarded before October 1, 2024, Chaldean American Ladies of Charity used the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. For grants awarded on or after October 1, 2024, Chaldean American Ladies of Charity used a de minimis rate of 15%. For grants awarded before October 1, 2024, Chaldean American Ladies of Charity used the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. For grants awarded on or after October 1, 2024, Chaldean American Ladies of Charity used a de minimis indirect cost rate of 15%.
Title: SUBSEQUENT EVENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: For grants awarded before October 1, 2024, Chaldean American Ladies of Charity used the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. For grants awarded on or after October 1, 2024, Chaldean American Ladies of Charity used a de minimis rate of 15%. All subsequent events relative to the major programs were evaluated through August 4, 2025, the date the accompanying reports were available to be issued.

Finding Details

Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Federal Award Identification Number and Year: 90RE0316-01-00, 90RE0316-02-01, 90ZI0169-01-00, 90ZI0169-02-00 Finding Type – Material weakness in internal control over compliance Repeat Finding - No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing over reporting, we noted instances in which there was no evidence of review and/or approval. None of the 3 samples selected for testing had evidence of review or approval. Questioned Costs – N/A Cause/Effect – Client reported that they were not aware that they needed to keep records of proof of review. As a result, certain submitted reports could have been misstated. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports have proper evidence of review and approval. View of Responsible Officials and Corrective Action Plan – The Organization has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, the Organization is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. The Organization has corrected this administrative issue and is committed to maintaining compliance through ongoing audits. View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Federal Award Identification Number and Year: 90RE0316-01-00, 90RE0316-02-01, 90ZI0169-01-00, 90ZI0169-02-00 Finding Type – Material weakness in internal control over compliance Repeat Finding - No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing over reporting, we noted instances in which there was no evidence of review and/or approval. None of the 3 samples selected for testing had evidence of review or approval. Questioned Costs – N/A Cause/Effect – Client reported that they were not aware that they needed to keep records of proof of review. As a result, certain submitted reports could have been misstated. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports have proper evidence of review and approval. View of Responsible Officials and Corrective Action Plan – The Organization has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, the Organization is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. The Organization has corrected this administrative issue and is committed to maintaining compliance through ongoing audits. View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Federal Award Identification Number and Year: 90RE0316-01-00, 90RE0316-02-01, 90ZI0169-01-00, 90ZI0169-02-00 Finding Type – Material weakness in internal control over compliance Repeat Finding - No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing over reporting, we noted instances in which there was no evidence of review and/or approval. None of the 3 samples selected for testing had evidence of review or approval. Questioned Costs – N/A Cause/Effect – Client reported that they were not aware that they needed to keep records of proof of review. As a result, certain submitted reports could have been misstated. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports have proper evidence of review and approval. View of Responsible Officials and Corrective Action Plan – The Organization has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, the Organization is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. The Organization has corrected this administrative issue and is committed to maintaining compliance through ongoing audits. View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Federal Award Identification Number and Year: 90RE0316-01-00, 90RE0316-02-01, 90ZI0169-01-00, 90ZI0169-02-00 Finding Type – Material weakness in internal control over compliance Repeat Finding - No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing over reporting, we noted instances in which there was no evidence of review and/or approval. None of the 3 samples selected for testing had evidence of review or approval. Questioned Costs – N/A Cause/Effect – Client reported that they were not aware that they needed to keep records of proof of review. As a result, certain submitted reports could have been misstated. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports have proper evidence of review and approval. View of Responsible Officials and Corrective Action Plan – The Organization has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, the Organization is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. The Organization has corrected this administrative issue and is committed to maintaining compliance through ongoing audits. View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.027, Barrier Removal and Employment Success Expansion Grant Federal Award Identification Number and Year: BRES 24-16 Finding Type – Material weakness in internal control over compliance Repeat Finding – No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing over reporting, we noted instances in which there was no evidence of review and/or approval. Neither of the two quarterly reports selected for testing had no evidence of review or approval. Questioned Costs – None Cause/Effect – Client reported that they were not aware that they needed to keep records of proof of review. As a result, certain submitted reports could have been misstated. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports have proper evidence of review and approval. View of Responsible Officials and Corrective Action Plan – The Organization has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, the Organization is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. The Organization has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Federal Award Identification Number and Year: 90RE0316-01-00, 90RE0316-02-01, 90ZI0169-01-00, 90ZI0169-02-00 Finding Type – Material weakness in internal control over compliance Repeat Finding - No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing over reporting, we noted instances in which there was no evidence of review and/or approval. None of the 3 samples selected for testing had evidence of review or approval. Questioned Costs – N/A Cause/Effect – Client reported that they were not aware that they needed to keep records of proof of review. As a result, certain submitted reports could have been misstated. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports have proper evidence of review and approval. View of Responsible Officials and Corrective Action Plan – The Organization has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, the Organization is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. The Organization has corrected this administrative issue and is committed to maintaining compliance through ongoing audits. View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Federal Award Identification Number and Year: 90RE0316-01-00, 90RE0316-02-01, 90ZI0169-01-00, 90ZI0169-02-00 Finding Type – Material weakness in internal control over compliance Repeat Finding - No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing over reporting, we noted instances in which there was no evidence of review and/or approval. None of the 3 samples selected for testing had evidence of review or approval. Questioned Costs – N/A Cause/Effect – Client reported that they were not aware that they needed to keep records of proof of review. As a result, certain submitted reports could have been misstated. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports have proper evidence of review and approval. View of Responsible Officials and Corrective Action Plan – The Organization has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, the Organization is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. The Organization has corrected this administrative issue and is committed to maintaining compliance through ongoing audits. View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Federal Award Identification Number and Year: 90RE0316-01-00, 90RE0316-02-01, 90ZI0169-01-00, 90ZI0169-02-00 Finding Type – Material weakness in internal control over compliance Repeat Finding - No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing over reporting, we noted instances in which there was no evidence of review and/or approval. None of the 3 samples selected for testing had evidence of review or approval. Questioned Costs – N/A Cause/Effect – Client reported that they were not aware that they needed to keep records of proof of review. As a result, certain submitted reports could have been misstated. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports have proper evidence of review and approval. View of Responsible Officials and Corrective Action Plan – The Organization has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, the Organization is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. The Organization has corrected this administrative issue and is committed to maintaining compliance through ongoing audits. View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Federal Award Identification Number and Year: 90RE0316-01-00, 90RE0316-02-01, 90ZI0169-01-00, 90ZI0169-02-00 Finding Type – Material weakness in internal control over compliance Repeat Finding - No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing over reporting, we noted instances in which there was no evidence of review and/or approval. None of the 3 samples selected for testing had evidence of review or approval. Questioned Costs – N/A Cause/Effect – Client reported that they were not aware that they needed to keep records of proof of review. As a result, certain submitted reports could have been misstated. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports have proper evidence of review and approval. View of Responsible Officials and Corrective Action Plan – The Organization has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, the Organization is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. The Organization has corrected this administrative issue and is committed to maintaining compliance through ongoing audits. View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.027, Barrier Removal and Employment Success Expansion Grant Federal Award Identification Number and Year: BRES 24-16 Finding Type – Material weakness in internal control over compliance Repeat Finding – No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing over reporting, we noted instances in which there was no evidence of review and/or approval. Neither of the two quarterly reports selected for testing had no evidence of review or approval. Questioned Costs – None Cause/Effect – Client reported that they were not aware that they needed to keep records of proof of review. As a result, certain submitted reports could have been misstated. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports have proper evidence of review and approval. View of Responsible Officials and Corrective Action Plan – The Organization has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, the Organization is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. The Organization has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.