Material Weakness in Internal Control over Compliance and Other Matters Criteria:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures and controls in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained, reviewed, and retained to support all transactions. In addition, eligible costs must be determined in accordance with generally accepted accounting principles (GAAP).
Condition:
During our testing, we noted there was a lack of supporting documentation and/or approval for expenses charged to the federal programs. It was also identified, there were transactions that were incorrectly charged to the program.
Material Weakness in Internal Control over Compliance and Other Matters Criteria:
2 CFR Part 200 Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed.
Condition:
The Organization did not have adequate controls designed to ensure the personnel cost charged to the program are documented and approved based on the time and effort spent working on the program.
Significant Deficiency in Internal Control over Compliance and Other Matters Criteria:
According to 2 CFR Part 200, the procurement method requires that the subrecipient request in writing to use a noncompetitive procurement method, and that the pass-through entity provides written approval, when none of the other noncompetitive procurement circumstances apply.
Condition:
During our testing, we noted a lack of written pre-approval by the Federal awarding entity for noncompetitive procurement. Additionally, only one quote was obtained for a procurement contract, and the documented process did not indicate any of the other noncompetitive procurement circumstances.
Material Weakness in Internal Control over Compliance and Other Matters Criteria:
2 CFR Part 200 Suspension and debarment restricts making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. Both recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations.
Condition:
During our testing, we noted a lack of adherence to the suspension and debarment regulations. Specifically, there was no verification process in place to ensure that parties involved in Federal awards, subawards, and contracts were not debarred, suspended, or otherwise excluded from participating in Federal awards.
Material Weakness in Internal Control over Compliance and Other Matters Criteria:
Federal regulations and funding agency guidelines require performance reports to undergo a review and approval process by the designated authority prior to submission. This process must be properly documented to ensure accountability and adherence to both the agency's standards and federal requirements.
Condition:
There was a lack of documentation of approval for performance reports submitted to the funding agency.
Material Weakness in Internal Control over Compliance and Other Matters Criteria:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures and controls in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained, reviewed, and retained to support all transactions. In addition, eligible costs must be determined in accordance with generally accepted accounting principles (GAAP).
Condition:
During our testing, we noted there was a lack of supporting documentation and/or approval for expenses charged to the federal programs. It was also identified, there were transactions that were incorrectly charged to the program.
Material Weakness in Internal Control over Compliance and Other Matters Criteria:
2 CFR Part 200 Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed.
Condition:
The Organization did not have adequate controls designed to ensure the personnel cost charged to the program are documented and approved based on the time and effort spent working on the program.
Significant Deficiency in Internal Control over Compliance and Other Matters Criteria:
According to 2 CFR Part 200, the procurement method requires that the subrecipient request in writing to use a noncompetitive procurement method, and that the pass-through entity provides written approval, when none of the other noncompetitive procurement circumstances apply.
Condition:
During our testing, we noted a lack of written pre-approval by the Federal awarding entity for noncompetitive procurement. Additionally, only one quote was obtained for a procurement contract, and the documented process did not indicate any of the other noncompetitive procurement circumstances.
Material Weakness in Internal Control over Compliance and Other Matters Criteria:
2 CFR Part 200 Suspension and debarment restricts making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. Both recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations.
Condition:
During our testing, we noted a lack of adherence to the suspension and debarment regulations. Specifically, there was no verification process in place to ensure that parties involved in Federal awards, subawards, and contracts were not debarred, suspended, or otherwise excluded from participating in Federal awards.
Material Weakness in Internal Control over Compliance and Other Matters Criteria:
Federal regulations and funding agency guidelines require performance reports to undergo a review and approval process by the designated authority prior to submission. This process must be properly documented to ensure accountability and adherence to both the agency's standards and federal requirements.
Condition:
There was a lack of documentation of approval for performance reports submitted to the funding agency.