Criteria
Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition
The Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit.
Population of Items Tested
Fiscal Year 2021 Data Collection Form and audit report.
Cause of Condition
Audit was not complete until after June 30, 2022.
Effects of Condition
Data Collection Form and audit report submission were not timely.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria
Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition
The Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit.
Population of Items Tested
Fiscal Year 2021 Data Collection Form and audit report.
Cause of Condition
Audit was not complete until after June 30, 2022.
Effects of Condition
Data Collection Form and audit report submission were not timely.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria
Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition
The Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit.
Population of Items Tested
Fiscal Year 2021 Data Collection Form and audit report.
Cause of Condition
Audit was not complete until after June 30, 2022.
Effects of Condition
Data Collection Form and audit report submission were not timely.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria
Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition
The Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit.
Population of Items Tested
Fiscal Year 2021 Data Collection Form and audit report.
Cause of Condition
Audit was not complete until after June 30, 2022.
Effects of Condition
Data Collection Form and audit report submission were not timely.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria
Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition
The Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit.
Population of Items Tested
Fiscal Year 2021 Data Collection Form and audit report.
Cause of Condition
Audit was not complete until after June 30, 2022.
Effects of Condition
Data Collection Form and audit report submission were not timely.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria
Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition
The Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit.
Population of Items Tested
Fiscal Year 2021 Data Collection Form and audit report.
Cause of Condition
Audit was not complete until after June 30, 2022.
Effects of Condition
Data Collection Form and audit report submission were not timely.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria
Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition
The Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit.
Population of Items Tested
Fiscal Year 2021 Data Collection Form and audit report.
Cause of Condition
Audit was not complete until after June 30, 2022.
Effects of Condition
Data Collection Form and audit report submission were not timely.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria
Financial reports submitted for federal grants should be supported by the grantee’s accounting records.
Condition
Financial reports submitted by the Organization for its major federal program grants did not reconcile to the Organization’s accounting records. Also, there was no indication that financial reports were reviewed and approved by supervisory staff.
Population of Items Tested
Eight financial reports were tested and four were found to have expenditures reported more than the Organization’s expenditure amount in the accounting records for the applicable period. All eight financial reports lacked documentation of supervisory review and approval.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Financial reports for major federal program grants were not consistently supported by the Organization’s accounting records.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
Procedures should be implemented to ensure financial reports are accurately prepared, reviewed, and approved before submission, and documentation should be maintained for these components.
Criteria
Financial reports submitted for federal grants should be supported by the grantee’s accounting records.
Condition
Financial reports submitted by the Organization for its major federal program grants did not reconcile to the Organization’s accounting records. Also, there was no indication that financial reports were reviewed and approved by supervisory staff.
Population of Items Tested
Eight financial reports were tested and four were found to have expenditures reported more than the Organization’s expenditure amount in the accounting records for the applicable period. All eight financial reports lacked documentation of supervisory review and approval.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Financial reports for major federal program grants were not consistently supported by the Organization’s accounting records.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
Procedures should be implemented to ensure financial reports are accurately prepared, reviewed, and approved before submission, and documentation should be maintained for these components.
Criteria
Financial reports submitted for federal grants should be supported by the grantee’s accounting records.
Condition
Financial reports submitted by the Organization for its major federal program grants did not reconcile to the Organization’s accounting records. Also, there was no indication that financial reports were reviewed and approved by supervisory staff.
Population of Items Tested
Eight financial reports were tested and four were found to have expenditures reported more than the Organization’s expenditure amount in the accounting records for the applicable period. All eight financial reports lacked documentation of supervisory review and approval.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Financial reports for major federal program grants were not consistently supported by the Organization’s accounting records.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
Procedures should be implemented to ensure financial reports are accurately prepared, reviewed, and approved before submission, and documentation should be maintained for these components.
Criteria
Financial reports submitted for federal grants should be supported by the grantee’s accounting records.
Condition
Financial reports submitted by the Organization for its major federal program grants did not reconcile to the Organization’s accounting records. Also, there was no indication that financial reports were reviewed and approved by supervisory staff.
Population of Items Tested
Eight financial reports were tested and four were found to have expenditures reported more than the Organization’s expenditure amount in the accounting records for the applicable period. All eight financial reports lacked documentation of supervisory review and approval.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Financial reports for major federal program grants were not consistently supported by the Organization’s accounting records.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
Procedures should be implemented to ensure financial reports are accurately prepared, reviewed, and approved before submission, and documentation should be maintained for these components.
Criteria
Financial reports submitted for federal grants should be supported by the grantee’s accounting records.
Condition
Financial reports submitted by the Organization for its major federal program grants did not reconcile to the Organization’s accounting records. Also, there was no indication that financial reports were reviewed and approved by supervisory staff.
Population of Items Tested
Eight financial reports were tested and four were found to have expenditures reported more than the Organization’s expenditure amount in the accounting records for the applicable period. All eight financial reports lacked documentation of supervisory review and approval.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Financial reports for major federal program grants were not consistently supported by the Organization’s accounting records.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
Procedures should be implemented to ensure financial reports are accurately prepared, reviewed, and approved before submission, and documentation should be maintained for these components.
Criteria
Financial reports submitted for federal grants should be supported by the grantee’s accounting records.
Condition
Financial reports submitted by the Organization for its major federal program grants did not reconcile to the Organization’s accounting records. Also, there was no indication that financial reports were reviewed and approved by supervisory staff.
Population of Items Tested
Eight financial reports were tested and four were found to have expenditures reported more than the Organization’s expenditure amount in the accounting records for the applicable period. All eight financial reports lacked documentation of supervisory review and approval.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Financial reports for major federal program grants were not consistently supported by the Organization’s accounting records.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
Procedures should be implemented to ensure financial reports are accurately prepared, reviewed, and approved before submission, and documentation should be maintained for these components.
Criteria
Financial reports submitted for federal grants should be supported by the grantee’s accounting records.
Condition
Financial reports submitted by the Organization for its major federal program grants did not reconcile to the Organization’s accounting records. Also, there was no indication that financial reports were reviewed and approved by supervisory staff.
Population of Items Tested
Eight financial reports were tested and four were found to have expenditures reported more than the Organization’s expenditure amount in the accounting records for the applicable period. All eight financial reports lacked documentation of supervisory review and approval.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Financial reports for major federal program grants were not consistently supported by the Organization’s accounting records.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
Procedures should be implemented to ensure financial reports are accurately prepared, reviewed, and approved before submission, and documentation should be maintained for these components.
Criteria
Internal controls should be in place that provide reasonable assurance that expenditure transactions are adequately documented.
Condition
Our testing identified a lack of documentation for non-payroll transactions as follows:
• One transaction for $20 out of 24 tested for a total value of $129,117 lacked support for the transaction.
• Two transactions totaling $5,353 out of 24 tested for a total value of $129,117 lacked support for the allocation to the grant charged.
Population of Items Tested
Twenty-four non-payroll transactions charged to the major federal program grants for a total of $129,117 were tested. Three transactions were found to have errors.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Charges made to federal grants are not adequately supported and may be disallowed.
Auditor’s Recommendations
Procedures should be implemented to ensure that expenditure transactions are adequately documented and appropriately allocated.
Criteria
Internal controls should be in place that provide reasonable assurance that expenditure transactions are adequately documented.
Condition
Our testing identified a lack of documentation for non-payroll transactions as follows:
• One transaction for $20 out of 24 tested for a total value of $129,117 lacked support for the transaction.
• Two transactions totaling $5,353 out of 24 tested for a total value of $129,117 lacked support for the allocation to the grant charged.
Population of Items Tested
Twenty-four non-payroll transactions charged to the major federal program grants for a total of $129,117 were tested. Three transactions were found to have errors.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Charges made to federal grants are not adequately supported and may be disallowed.
Auditor’s Recommendations
Procedures should be implemented to ensure that expenditure transactions are adequately documented and appropriately allocated.
Criteria
Internal controls should be in place that provide reasonable assurance that expenditure transactions are adequately documented.
Condition
Our testing identified a lack of documentation for non-payroll transactions as follows:
• One transaction for $20 out of 24 tested for a total value of $129,117 lacked support for the transaction.
• Two transactions totaling $5,353 out of 24 tested for a total value of $129,117 lacked support for the allocation to the grant charged.
Population of Items Tested
Twenty-four non-payroll transactions charged to the major federal program grants for a total of $129,117 were tested. Three transactions were found to have errors.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Charges made to federal grants are not adequately supported and may be disallowed.
Auditor’s Recommendations
Procedures should be implemented to ensure that expenditure transactions are adequately documented and appropriately allocated.
Criteria
Internal controls should be in place that provide reasonable assurance that expenditure transactions are adequately documented.
Condition
Our testing identified a lack of documentation for non-payroll transactions as follows:
• One transaction for $20 out of 24 tested for a total value of $129,117 lacked support for the transaction.
• Two transactions totaling $5,353 out of 24 tested for a total value of $129,117 lacked support for the allocation to the grant charged.
Population of Items Tested
Twenty-four non-payroll transactions charged to the major federal program grants for a total of $129,117 were tested. Three transactions were found to have errors.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Charges made to federal grants are not adequately supported and may be disallowed.
Auditor’s Recommendations
Procedures should be implemented to ensure that expenditure transactions are adequately documented and appropriately allocated.
Criteria
Internal controls should be in place that provide reasonable assurance that expenditure transactions are adequately documented.
Condition
Our testing identified a lack of documentation for non-payroll transactions as follows:
• One transaction for $20 out of 24 tested for a total value of $129,117 lacked support for the transaction.
• Two transactions totaling $5,353 out of 24 tested for a total value of $129,117 lacked support for the allocation to the grant charged.
Population of Items Tested
Twenty-four non-payroll transactions charged to the major federal program grants for a total of $129,117 were tested. Three transactions were found to have errors.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Charges made to federal grants are not adequately supported and may be disallowed.
Auditor’s Recommendations
Procedures should be implemented to ensure that expenditure transactions are adequately documented and appropriately allocated.
Criteria
Internal controls should be in place that provide reasonable assurance that expenditure transactions are adequately documented.
Condition
Our testing identified a lack of documentation for non-payroll transactions as follows:
• One transaction for $20 out of 24 tested for a total value of $129,117 lacked support for the transaction.
• Two transactions totaling $5,353 out of 24 tested for a total value of $129,117 lacked support for the allocation to the grant charged.
Population of Items Tested
Twenty-four non-payroll transactions charged to the major federal program grants for a total of $129,117 were tested. Three transactions were found to have errors.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Charges made to federal grants are not adequately supported and may be disallowed.
Auditor’s Recommendations
Procedures should be implemented to ensure that expenditure transactions are adequately documented and appropriately allocated.
Criteria
Internal controls should be in place that provide reasonable assurance that expenditure transactions are adequately documented.
Condition
Our testing identified a lack of documentation for non-payroll transactions as follows:
• One transaction for $20 out of 24 tested for a total value of $129,117 lacked support for the transaction.
• Two transactions totaling $5,353 out of 24 tested for a total value of $129,117 lacked support for the allocation to the grant charged.
Population of Items Tested
Twenty-four non-payroll transactions charged to the major federal program grants for a total of $129,117 were tested. Three transactions were found to have errors.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Charges made to federal grants are not adequately supported and may be disallowed.
Auditor’s Recommendations
Procedures should be implemented to ensure that expenditure transactions are adequately documented and appropriately allocated.
Criteria
Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition
The Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit.
Population of Items Tested
Fiscal Year 2021 Data Collection Form and audit report.
Cause of Condition
Audit was not complete until after June 30, 2022.
Effects of Condition
Data Collection Form and audit report submission were not timely.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria
Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition
The Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit.
Population of Items Tested
Fiscal Year 2021 Data Collection Form and audit report.
Cause of Condition
Audit was not complete until after June 30, 2022.
Effects of Condition
Data Collection Form and audit report submission were not timely.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria
Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition
The Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit.
Population of Items Tested
Fiscal Year 2021 Data Collection Form and audit report.
Cause of Condition
Audit was not complete until after June 30, 2022.
Effects of Condition
Data Collection Form and audit report submission were not timely.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria
Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition
The Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit.
Population of Items Tested
Fiscal Year 2021 Data Collection Form and audit report.
Cause of Condition
Audit was not complete until after June 30, 2022.
Effects of Condition
Data Collection Form and audit report submission were not timely.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria
Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition
The Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit.
Population of Items Tested
Fiscal Year 2021 Data Collection Form and audit report.
Cause of Condition
Audit was not complete until after June 30, 2022.
Effects of Condition
Data Collection Form and audit report submission were not timely.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria
Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition
The Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit.
Population of Items Tested
Fiscal Year 2021 Data Collection Form and audit report.
Cause of Condition
Audit was not complete until after June 30, 2022.
Effects of Condition
Data Collection Form and audit report submission were not timely.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria
Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition
The Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit.
Population of Items Tested
Fiscal Year 2021 Data Collection Form and audit report.
Cause of Condition
Audit was not complete until after June 30, 2022.
Effects of Condition
Data Collection Form and audit report submission were not timely.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria
Financial reports submitted for federal grants should be supported by the grantee’s accounting records.
Condition
Financial reports submitted by the Organization for its major federal program grants did not reconcile to the Organization’s accounting records. Also, there was no indication that financial reports were reviewed and approved by supervisory staff.
Population of Items Tested
Eight financial reports were tested and four were found to have expenditures reported more than the Organization’s expenditure amount in the accounting records for the applicable period. All eight financial reports lacked documentation of supervisory review and approval.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Financial reports for major federal program grants were not consistently supported by the Organization’s accounting records.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
Procedures should be implemented to ensure financial reports are accurately prepared, reviewed, and approved before submission, and documentation should be maintained for these components.
Criteria
Financial reports submitted for federal grants should be supported by the grantee’s accounting records.
Condition
Financial reports submitted by the Organization for its major federal program grants did not reconcile to the Organization’s accounting records. Also, there was no indication that financial reports were reviewed and approved by supervisory staff.
Population of Items Tested
Eight financial reports were tested and four were found to have expenditures reported more than the Organization’s expenditure amount in the accounting records for the applicable period. All eight financial reports lacked documentation of supervisory review and approval.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Financial reports for major federal program grants were not consistently supported by the Organization’s accounting records.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
Procedures should be implemented to ensure financial reports are accurately prepared, reviewed, and approved before submission, and documentation should be maintained for these components.
Criteria
Financial reports submitted for federal grants should be supported by the grantee’s accounting records.
Condition
Financial reports submitted by the Organization for its major federal program grants did not reconcile to the Organization’s accounting records. Also, there was no indication that financial reports were reviewed and approved by supervisory staff.
Population of Items Tested
Eight financial reports were tested and four were found to have expenditures reported more than the Organization’s expenditure amount in the accounting records for the applicable period. All eight financial reports lacked documentation of supervisory review and approval.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Financial reports for major federal program grants were not consistently supported by the Organization’s accounting records.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
Procedures should be implemented to ensure financial reports are accurately prepared, reviewed, and approved before submission, and documentation should be maintained for these components.
Criteria
Financial reports submitted for federal grants should be supported by the grantee’s accounting records.
Condition
Financial reports submitted by the Organization for its major federal program grants did not reconcile to the Organization’s accounting records. Also, there was no indication that financial reports were reviewed and approved by supervisory staff.
Population of Items Tested
Eight financial reports were tested and four were found to have expenditures reported more than the Organization’s expenditure amount in the accounting records for the applicable period. All eight financial reports lacked documentation of supervisory review and approval.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Financial reports for major federal program grants were not consistently supported by the Organization’s accounting records.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
Procedures should be implemented to ensure financial reports are accurately prepared, reviewed, and approved before submission, and documentation should be maintained for these components.
Criteria
Financial reports submitted for federal grants should be supported by the grantee’s accounting records.
Condition
Financial reports submitted by the Organization for its major federal program grants did not reconcile to the Organization’s accounting records. Also, there was no indication that financial reports were reviewed and approved by supervisory staff.
Population of Items Tested
Eight financial reports were tested and four were found to have expenditures reported more than the Organization’s expenditure amount in the accounting records for the applicable period. All eight financial reports lacked documentation of supervisory review and approval.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Financial reports for major federal program grants were not consistently supported by the Organization’s accounting records.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
Procedures should be implemented to ensure financial reports are accurately prepared, reviewed, and approved before submission, and documentation should be maintained for these components.
Criteria
Financial reports submitted for federal grants should be supported by the grantee’s accounting records.
Condition
Financial reports submitted by the Organization for its major federal program grants did not reconcile to the Organization’s accounting records. Also, there was no indication that financial reports were reviewed and approved by supervisory staff.
Population of Items Tested
Eight financial reports were tested and four were found to have expenditures reported more than the Organization’s expenditure amount in the accounting records for the applicable period. All eight financial reports lacked documentation of supervisory review and approval.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Financial reports for major federal program grants were not consistently supported by the Organization’s accounting records.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
Procedures should be implemented to ensure financial reports are accurately prepared, reviewed, and approved before submission, and documentation should be maintained for these components.
Criteria
Financial reports submitted for federal grants should be supported by the grantee’s accounting records.
Condition
Financial reports submitted by the Organization for its major federal program grants did not reconcile to the Organization’s accounting records. Also, there was no indication that financial reports were reviewed and approved by supervisory staff.
Population of Items Tested
Eight financial reports were tested and four were found to have expenditures reported more than the Organization’s expenditure amount in the accounting records for the applicable period. All eight financial reports lacked documentation of supervisory review and approval.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Financial reports for major federal program grants were not consistently supported by the Organization’s accounting records.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
Procedures should be implemented to ensure financial reports are accurately prepared, reviewed, and approved before submission, and documentation should be maintained for these components.
Criteria
Internal controls should be in place that provide reasonable assurance that expenditure transactions are adequately documented.
Condition
Our testing identified a lack of documentation for non-payroll transactions as follows:
• One transaction for $20 out of 24 tested for a total value of $129,117 lacked support for the transaction.
• Two transactions totaling $5,353 out of 24 tested for a total value of $129,117 lacked support for the allocation to the grant charged.
Population of Items Tested
Twenty-four non-payroll transactions charged to the major federal program grants for a total of $129,117 were tested. Three transactions were found to have errors.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Charges made to federal grants are not adequately supported and may be disallowed.
Auditor’s Recommendations
Procedures should be implemented to ensure that expenditure transactions are adequately documented and appropriately allocated.
Criteria
Internal controls should be in place that provide reasonable assurance that expenditure transactions are adequately documented.
Condition
Our testing identified a lack of documentation for non-payroll transactions as follows:
• One transaction for $20 out of 24 tested for a total value of $129,117 lacked support for the transaction.
• Two transactions totaling $5,353 out of 24 tested for a total value of $129,117 lacked support for the allocation to the grant charged.
Population of Items Tested
Twenty-four non-payroll transactions charged to the major federal program grants for a total of $129,117 were tested. Three transactions were found to have errors.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Charges made to federal grants are not adequately supported and may be disallowed.
Auditor’s Recommendations
Procedures should be implemented to ensure that expenditure transactions are adequately documented and appropriately allocated.
Criteria
Internal controls should be in place that provide reasonable assurance that expenditure transactions are adequately documented.
Condition
Our testing identified a lack of documentation for non-payroll transactions as follows:
• One transaction for $20 out of 24 tested for a total value of $129,117 lacked support for the transaction.
• Two transactions totaling $5,353 out of 24 tested for a total value of $129,117 lacked support for the allocation to the grant charged.
Population of Items Tested
Twenty-four non-payroll transactions charged to the major federal program grants for a total of $129,117 were tested. Three transactions were found to have errors.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Charges made to federal grants are not adequately supported and may be disallowed.
Auditor’s Recommendations
Procedures should be implemented to ensure that expenditure transactions are adequately documented and appropriately allocated.
Criteria
Internal controls should be in place that provide reasonable assurance that expenditure transactions are adequately documented.
Condition
Our testing identified a lack of documentation for non-payroll transactions as follows:
• One transaction for $20 out of 24 tested for a total value of $129,117 lacked support for the transaction.
• Two transactions totaling $5,353 out of 24 tested for a total value of $129,117 lacked support for the allocation to the grant charged.
Population of Items Tested
Twenty-four non-payroll transactions charged to the major federal program grants for a total of $129,117 were tested. Three transactions were found to have errors.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Charges made to federal grants are not adequately supported and may be disallowed.
Auditor’s Recommendations
Procedures should be implemented to ensure that expenditure transactions are adequately documented and appropriately allocated.
Criteria
Internal controls should be in place that provide reasonable assurance that expenditure transactions are adequately documented.
Condition
Our testing identified a lack of documentation for non-payroll transactions as follows:
• One transaction for $20 out of 24 tested for a total value of $129,117 lacked support for the transaction.
• Two transactions totaling $5,353 out of 24 tested for a total value of $129,117 lacked support for the allocation to the grant charged.
Population of Items Tested
Twenty-four non-payroll transactions charged to the major federal program grants for a total of $129,117 were tested. Three transactions were found to have errors.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Charges made to federal grants are not adequately supported and may be disallowed.
Auditor’s Recommendations
Procedures should be implemented to ensure that expenditure transactions are adequately documented and appropriately allocated.
Criteria
Internal controls should be in place that provide reasonable assurance that expenditure transactions are adequately documented.
Condition
Our testing identified a lack of documentation for non-payroll transactions as follows:
• One transaction for $20 out of 24 tested for a total value of $129,117 lacked support for the transaction.
• Two transactions totaling $5,353 out of 24 tested for a total value of $129,117 lacked support for the allocation to the grant charged.
Population of Items Tested
Twenty-four non-payroll transactions charged to the major federal program grants for a total of $129,117 were tested. Three transactions were found to have errors.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Charges made to federal grants are not adequately supported and may be disallowed.
Auditor’s Recommendations
Procedures should be implemented to ensure that expenditure transactions are adequately documented and appropriately allocated.
Criteria
Internal controls should be in place that provide reasonable assurance that expenditure transactions are adequately documented.
Condition
Our testing identified a lack of documentation for non-payroll transactions as follows:
• One transaction for $20 out of 24 tested for a total value of $129,117 lacked support for the transaction.
• Two transactions totaling $5,353 out of 24 tested for a total value of $129,117 lacked support for the allocation to the grant charged.
Population of Items Tested
Twenty-four non-payroll transactions charged to the major federal program grants for a total of $129,117 were tested. Three transactions were found to have errors.
Cause of Condition
The cause of the condition is unknown.
Effects of Condition
Charges made to federal grants are not adequately supported and may be disallowed.
Auditor’s Recommendations
Procedures should be implemented to ensure that expenditure transactions are adequately documented and appropriately allocated.