Audit 407709

Finding 2024-001 - Late Submission of Data Collection Form Criteria: Per 2 CFR Section 200.512(a), the auditee must submit the reporting package, including the Data Collection Form to the Federal Audit Clearinghouse no later than nine months after the Temple's year end. Condition: The Temple has not filed the required Data Collection Form with the Federal Audit Clearinghouse within the required timeframe. Cause: The Temple's procedures and controls were not sufficient to ensure compliance with the required submission in accordance with the Uniform Guidance. Effect: Failure to submit the Data Collection Form and reporting package timely results in noncompliance with Uniform Guidance requirements and may impact the auditee's standing with federal oversight agencies, result in increased scrutiny or additional monitoring by grantor agencies, or delay federal agencies' ability to rely on audit results. Questioned Costs: None Identification of a Repeat Finding: No Recommendation: We recommend that the Temple implement policies and procedures to ensure timely submission of the reporting package. View of Responsible Officials: Management is in agreement with the finding. Management will implement policies and procedures to ensure timely submission of the reporting package.

Finding 2024-002 - Internal Control over Compliance (Material Weakness) Criteria: The Uniform Guidance requires non-federal entities to establish and maintain effective internal controls over compliance with federal statutes, regulations and the terms and conditions of the federal award. Condition: The Temple did not have adequately designed or implemented controls over the review and approval of cash disbursements. For all selected samples, there was no evidence of review and approval of the disbursement to verify it was made in accordance with the applicable compliance requirements that were direct and material to the Awards. In addition, the Temple did not have adequately designed or implemented controls over the procurement and debarment process. For all selected samples, there was no evidence of the formal review and approval of the contractors that were utilized by the Temple, and no formal documentation of the review to ensure the contractors were not suspended or debarred. The Temple did not have adequately designed or implemented controls over the level of effort process. For all selected samples, there was no evidence of review and approval of the disbursement to verify it was made in accordance with the applicable compliance requirements to ensure the federal funds utilized were supplementing the project and not replacing other funding sources. The Temple did not have adequately designed or implemented controls over the reporting process. For all selected samples, there was no evidence of review and approval of the quarterly reports to ensure completeness and accuracy of the reporting as required by the contract. Cause: Procedures and internal controls associated with cash disbursements, procurement, suspension and debarment, level of effort, and reporting were not in place. Effect: There is an increased risk that unallowable costs or contractors, and inaccurate reporting are incurred by the program, resulting in noncompliance with program requirements. Questioned Costs: None Perspective Information: The sampling was a statistically valid sample and represents a systemic issue. Identification of Repeat Finding: No Recommendation: We recommend that management formally implement policies, controls and procedures to document the review and approval process for cash disbursements, reporting and the contracting process. View of Responsible Officials: Bharatiya Temple is an operation run by volunteers. Temple management is in agreement with the finding that they do not have documented controls in place over the review and approval of the cash disbursements, reporting and procurement and debarment process. All such matters are verbally reviewed and approved with other members of the executive team and board members. In the future, management will enhance the policies, procedures and controls to ensure appropriate reviews and approvals are in place and properly documented.