2022-1 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over compliance. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to be knowledgeable about the grant terms and review for compliance with such terms. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate recording, matching and monitoring of federal grant revenues and expenditures. Additionally, the processes and internal controls were not wholly sufficient to ensure the accurate reporting of the schedule of expenditures of federal awards. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. In addition, this increases the risk of inaccurate reporting to federal government granting agencies. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-2 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over financial reporting. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to prevent or detect misstatements. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate recording of temporarily restricted net assets. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-3 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over financial reporting. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to prevent or detect misstatements. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate identifying, matching and monitoring of federal grant receivables and subsequent receipts. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-4 Criteria or Specific Requirement - The Uniform Guidance Section .320 requires the Organization to submit its Single Audit Reporting Package to the federal clearinghouse no later than nine months after fiscal year-end, unless the Organization's federal oversight agency approves an extension of this deadline. Condition and Context - Audit reports were not filed in a timely manner with the Federal Audit Clearinghouse ("FAC"). Effect - The late submission affects all federal programs the Organization administers. However, this finding does not result in a control deficiency in internal controls over compliance or noncompliance for the individual federal programs, as this was not caused by the programs' administration. Cause - The late completion of the Organization's audit contributed to the late submission of its Single Audit Reporting Package. Recommendation - The Organization should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the federal clearinghouse no later than nine months after fiscal year-end. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services. In addition, management will schedule its external audit within a timeframe that ensures its completion before the Single Audit reporting deadline.
2022-1 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over compliance. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to be knowledgeable about the grant terms and review for compliance with such terms. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate recording, matching and monitoring of federal grant revenues and expenditures. Additionally, the processes and internal controls were not wholly sufficient to ensure the accurate reporting of the schedule of expenditures of federal awards. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. In addition, this increases the risk of inaccurate reporting to federal government granting agencies. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-2 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over financial reporting. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to prevent or detect misstatements. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate recording of temporarily restricted net assets. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-3 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over financial reporting. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to prevent or detect misstatements. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate identifying, matching and monitoring of federal grant receivables and subsequent receipts. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-4 Criteria or Specific Requirement - The Uniform Guidance Section .320 requires the Organization to submit its Single Audit Reporting Package to the federal clearinghouse no later than nine months after fiscal year-end, unless the Organization's federal oversight agency approves an extension of this deadline. Condition and Context - Audit reports were not filed in a timely manner with the Federal Audit Clearinghouse ("FAC"). Effect - The late submission affects all federal programs the Organization administers. However, this finding does not result in a control deficiency in internal controls over compliance or noncompliance for the individual federal programs, as this was not caused by the programs' administration. Cause - The late completion of the Organization's audit contributed to the late submission of its Single Audit Reporting Package. Recommendation - The Organization should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the federal clearinghouse no later than nine months after fiscal year-end. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services. In addition, management will schedule its external audit within a timeframe that ensures its completion before the Single Audit reporting deadline.
2022-1 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over compliance. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to be knowledgeable about the grant terms and review for compliance with such terms. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate recording, matching and monitoring of federal grant revenues and expenditures. Additionally, the processes and internal controls were not wholly sufficient to ensure the accurate reporting of the schedule of expenditures of federal awards. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. In addition, this increases the risk of inaccurate reporting to federal government granting agencies. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-2 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over financial reporting. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to prevent or detect misstatements. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate recording of temporarily restricted net assets. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-3 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over financial reporting. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to prevent or detect misstatements. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate identifying, matching and monitoring of federal grant receivables and subsequent receipts. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-4 Criteria or Specific Requirement - The Uniform Guidance Section .320 requires the Organization to submit its Single Audit Reporting Package to the federal clearinghouse no later than nine months after fiscal year-end, unless the Organization's federal oversight agency approves an extension of this deadline. Condition and Context - Audit reports were not filed in a timely manner with the Federal Audit Clearinghouse ("FAC"). Effect - The late submission affects all federal programs the Organization administers. However, this finding does not result in a control deficiency in internal controls over compliance or noncompliance for the individual federal programs, as this was not caused by the programs' administration. Cause - The late completion of the Organization's audit contributed to the late submission of its Single Audit Reporting Package. Recommendation - The Organization should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the federal clearinghouse no later than nine months after fiscal year-end. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services. In addition, management will schedule its external audit within a timeframe that ensures its completion before the Single Audit reporting deadline.
2022-1 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over compliance. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to be knowledgeable about the grant terms and review for compliance with such terms. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate recording, matching and monitoring of federal grant revenues and expenditures. Additionally, the processes and internal controls were not wholly sufficient to ensure the accurate reporting of the schedule of expenditures of federal awards. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. In addition, this increases the risk of inaccurate reporting to federal government granting agencies. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-2 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over financial reporting. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to prevent or detect misstatements. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate recording of temporarily restricted net assets. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-3 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over financial reporting. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to prevent or detect misstatements. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate identifying, matching and monitoring of federal grant receivables and subsequent receipts. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-4 Criteria or Specific Requirement - The Uniform Guidance Section .320 requires the Organization to submit its Single Audit Reporting Package to the federal clearinghouse no later than nine months after fiscal year-end, unless the Organization's federal oversight agency approves an extension of this deadline. Condition and Context - Audit reports were not filed in a timely manner with the Federal Audit Clearinghouse ("FAC"). Effect - The late submission affects all federal programs the Organization administers. However, this finding does not result in a control deficiency in internal controls over compliance or noncompliance for the individual federal programs, as this was not caused by the programs' administration. Cause - The late completion of the Organization's audit contributed to the late submission of its Single Audit Reporting Package. Recommendation - The Organization should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the federal clearinghouse no later than nine months after fiscal year-end. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services. In addition, management will schedule its external audit within a timeframe that ensures its completion before the Single Audit reporting deadline.
2022-1 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over compliance. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to be knowledgeable about the grant terms and review for compliance with such terms. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate recording, matching and monitoring of federal grant revenues and expenditures. Additionally, the processes and internal controls were not wholly sufficient to ensure the accurate reporting of the schedule of expenditures of federal awards. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. In addition, this increases the risk of inaccurate reporting to federal government granting agencies. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-2 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over financial reporting. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to prevent or detect misstatements. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate recording of temporarily restricted net assets. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-3 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over financial reporting. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to prevent or detect misstatements. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate identifying, matching and monitoring of federal grant receivables and subsequent receipts. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-4 Criteria or Specific Requirement - The Uniform Guidance Section .320 requires the Organization to submit its Single Audit Reporting Package to the federal clearinghouse no later than nine months after fiscal year-end, unless the Organization's federal oversight agency approves an extension of this deadline. Condition and Context - Audit reports were not filed in a timely manner with the Federal Audit Clearinghouse ("FAC"). Effect - The late submission affects all federal programs the Organization administers. However, this finding does not result in a control deficiency in internal controls over compliance or noncompliance for the individual federal programs, as this was not caused by the programs' administration. Cause - The late completion of the Organization's audit contributed to the late submission of its Single Audit Reporting Package. Recommendation - The Organization should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the federal clearinghouse no later than nine months after fiscal year-end. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services. In addition, management will schedule its external audit within a timeframe that ensures its completion before the Single Audit reporting deadline.
2022-1 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over compliance. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to be knowledgeable about the grant terms and review for compliance with such terms. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate recording, matching and monitoring of federal grant revenues and expenditures. Additionally, the processes and internal controls were not wholly sufficient to ensure the accurate reporting of the schedule of expenditures of federal awards. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. In addition, this increases the risk of inaccurate reporting to federal government granting agencies. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-2 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over financial reporting. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to prevent or detect misstatements. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate recording of temporarily restricted net assets. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-3 Criteria or Specific Requirement - The Uniform Guidance Section 200.303 requires non-Federal entities to establish and maintain effective internal control over the Federal awards 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. Management is responsible for establishing and maintaining processes and internal control over financial reporting. Processes and internal control should allow management or employees, in the normal course of performing their assigned functions to prevent or detect misstatements. Condition and Context - While progress has been made, certain processes and internal controls were not wholly sufficient to ensure the accurate identifying, matching and monitoring of federal grant receivables and subsequent receipts. Effect - The lack of sufficient processes and internal controls puts the Organization at risk for misstatement due to error or fraud. Cause - Lack of experienced and knowledgeable staff to implement sufficient internal control. Recommendation - The Organization should consider hiring more experienced and knowledgeable accounting staff. We believe that due to the size and complexity of the Organization, more experienced and knowledgeable staff is warranted. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services.
2022-4 Criteria or Specific Requirement - The Uniform Guidance Section .320 requires the Organization to submit its Single Audit Reporting Package to the federal clearinghouse no later than nine months after fiscal year-end, unless the Organization's federal oversight agency approves an extension of this deadline. Condition and Context - Audit reports were not filed in a timely manner with the Federal Audit Clearinghouse ("FAC"). Effect - The late submission affects all federal programs the Organization administers. However, this finding does not result in a control deficiency in internal controls over compliance or noncompliance for the individual federal programs, as this was not caused by the programs' administration. Cause - The late completion of the Organization's audit contributed to the late submission of its Single Audit Reporting Package. Recommendation - The Organization should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the federal clearinghouse no later than nine months after fiscal year-end. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding and has engaged an external consultant to perform bookkeeping and financial reporting services. In addition, management will schedule its external audit within a timeframe that ensures its completion before the Single Audit reporting deadline.