Audit 407744

2025-001 – Insufficient Documentation Condition: During the audit, it became apparent that the Organization did not maintain proper documentation to demonstrate the performance of various controls. Criteria: The Organization is required to create and maintain controls over the compliance requirements of allowable costs and reporting. Management asserted that controls are in place over allowable costs, but notes that controls were not in place over reporting. In both cases, the Organization lacked the documentary support to demonstrate that the controls were in place and functioning during the period under audit. Cause: The Organization did not maintain documentation to demonstrate that controls necessary over allowable costs and reporting were in place during the audit period. Effect: The Organization was unable to demonstrate that controls over allowable costs and reporting were in place during the audit period. Recommendation: The Organization should develop internal controls over reporting to ensure that it is meeting its reporting requirements. The Organization should ensure it maintains documentation of its controls over allowable costs and reporting. Throughout the year, the Organization should retain records of these operating effectively. Views of Responsible Officials and Planned Corrective Actions: We acknowledge the finding regarding the insufficient documentation and recognizes the importance of meeting the requirements stipulated by our major programs. We agree that a lack of documentation procedure led to missing steps as prescribed by the grantors and the compliance supplement. We have reviewed our documentation submission process and are committed to ensuring compliance going forward.

2025-002 – Reporting Requirements Condition: The Organization did not have sufficient controls to determine a single audit was required in a timely manner, resulting in a failure to file the single audit with the Federal Audit Clearinghouse within the acceptable timeframe. Criteria: The Organization is required to submit its single audit to the Federal Audit Clearinghouse within 30 days after completion of the single audit or nine months after year-end, whichever is sooner. Cause: The Organization did not have controls to identify the single audit requirement and ensure it was completed within the required timeframe. Effect: The Organization did not submit its single audit to the Federal Audit Clearinghouse in the required timeframe. Recommendation: The Organization should develop internal controls over reporting to ensure that it is meeting its reporting requirements. Views of Responsible Officials and Planned Corrective Actions: We acknowledge the finding regarding the insufficient documentation and recognizes the importance of meeting the requirements stipulated by our major programs. We agree that a lack of control creation and documentation led to missing steps as prescribed by the grantors and the compliance supplement. We have taken steps to address this issue and are committed to ensuring compliance going forward.